Book excerpt: Frauds in governments are as unique as government entities themselves. In this book, you will learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government. Analyzing several unique frauds that occurred in the sector, this book offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies. Key topics include: misappropriation of assets, external financial reporting, cyber fraud, management override, and improper use of procurement cards.