The determination of waste and abuse is subjective. Auditors aren't required to plan their audit to find waste and abuse, but if during the scope of inquiries and testing you become aware of something that smells like abuse or waste, then you are responsible for going ahead and delving down deeper. This is particularly important in government engagements. This course looks at identifying waste and abuse in governmental expenditures. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.