Fraud Risk in Governmental and Not‐for‐Profit Organizations
Author(s):
First published:9 March 2018
Print ISBN:9781119509134 |Online ISBN:9781119509035 |DOI:10.1002/9781119509035
Copyright © 2016‐2017 American Institute of Certified Public Accountants, Inc. All
rights reserved.
About this book
This book uses a combination of explanations and examples to help you understand the frauds most common in governments and nonprofits, as well as what prevention and detection procedures are most effective in responding to these fraud risks. It also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.
Author Bios
Lynda Dennis, CPA, is a professor at the University of Central Florida.
She is a former director of finance for the city of Maitland, Florida, where she was
responsible for all finance functions including risk management, procurement policies
and procedures, investment of City funds, and internal and external financial and
operational reporting. Prior to that she was assistant to the chief financial officer-special
projects for the city of Orlando, Florida, where she was responsible for assisting
the CFO in debt issuance including variable and fixed, new money and refundings, hedge
transactions, arbitrage issues and compliance; project financing negotiations for
public/private partnerships; cash flow projections for projects; and, preparation,
analysis and presentation of cost-benefit studies.