Master the specialized investigative techniques required to uncover fraud, waste, and abuse in government programs.
![Forensic Accounting for Government Auditors [Part 1]](/_next/image?url=https%3A%2F%2Fd3mcncqbjwo6p.cloudfront.net%2Fcourses%2F112469%2Fimages%2Fbgjh1lft8r6.png&w=3840&q=75)
Fraud, corruption, misuse of public resources, and financial misconduct continue to challenge government organizations at every level. While traditional audits focus on evaluating controls, compliance, and financial reporting, forensic accounting goes a step further by identifying, investigating, and documenting potential fraud and financial crimes using investigative techniques, data analytics, and legally defensible evidence.
This course provides government auditors with a practical introduction to forensic accounting and demonstrates how forensic techniques can strengthen oversight, improve audit quality, and enhance public trust. Participants will learn how forensic accounting differs from traditional auditing, recognize common fraud schemes affecting public-sector organizations, and apply investigative methodologies to identify suspicious transactions and emerging fraud risks. The course also explores the use of technology, digital forensics, artificial intelligence, and advanced data analytics to detect anomalies within large and complex government data sets.
Through real-world government case studies and practical examples, attendees will gain an understanding of evidence collection, interviewing techniques, legal and ethical considerations, documentation standards, and effective communication of investigative findings. By integrating forensic accounting principles into routine audit activities, government auditors will be better equipped to detect fraud earlier, support investigations, strengthen internal controls, and promote accountability and transparency across public-sector organizations.
Lesson Objectives
Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 24 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud. The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M. Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA. Ms. Fountain is the author of three separate technical books. “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. -“Leading The Internal Audit Function” and -“Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition Ms. Fountain was a contributing author to the certification program exam for the National Association of Accountants. She also has certificate programs on various on-line platforms. Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas. Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).
