Course Description:
Fraudulent financial reporting, misappropriation of assets, bribery, abuse of power, and corruption--forensic examiners need to learn the particularities of these abuses in the governmental environment.

General course topics include:

• Corruption
• Bribery
• Abuse
• Government procurement
• Common fraud schemes

• Describe the four attributes that make the government environment prone to fraud, waste, and abuse.
• Define corruption, bribery, extortion, and illegal gratuities.
• Describe the six most common fraud methods in government procurement cycle.
• Explain the government procurement cycle, basic appropriation law and "parking money" risk.
• Describe the basic principles of the Anti-Deficiency Act and Bona Fide Needs Statue.
• Define Best Value: Tradeoff process vs. Lowest price technically acceptable.
• Describe the types of abuses that are committed at each stage of the government procurement cycle, including during the competitive bidding process.
• Define elements and indicators of defective pricing, product substitution, cost mischarging, progress payment fraud, and price fixing.