Together, Reducing Fraud Worldwide

Fraud in Nonprofit Organizations (Online Self-Study)


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Fraud in Nonprofits  CPE Credit: 4
Course Level: Intermediate
Prerequisite: Knowledge of basic fraud examination techniques


 

 

 Description:  

 

Nonprofit organizations not only provide essential services to the public, but they also form a sizable portion of the global economy. Whether a nonprofit’s mission involves supporting community and business development, health care services, religious activities, research and educational opportunities, or a host of other services, the work often requires substantial funding and a team of directors, employees and volunteers. While the mission-above-profit aspect of these organizations might lull one into thinking that fraud is less of a problem than it is in the for-profit sector, nonprofits actually face many unique fraud risks.

To help reduce the risk of fraud-related losses at nonprofits, fraud examiners need to understand the most common types of schemes perpetrated at nonprofits. This course will cover schemes committed against the nonprofit by employees or insiders, those committed by external parties, as well as fraud that can be attributed to the nonprofit itself. Additionally, the course guides examiners on identifying the most effective fraud detection and prevention methods based on an organization’s particular risks.

 

You will learn how to:
 

Differentiate how nonprofits are regulated compared to other organizations

Identify fraud schemes commonly committed against nonprofits

Recognize behavior by agents that could cause a nonprofit organization to be liable for fraud

Analyze what internal and public information is available for fraud examinations regarding nonprofits

Evaluate what steps are necessary for a due diligence investigation of a nonprofit

Assess what fraud prevention controls are most effective in the context of nonprofits

 

Preview Course 

 

Field of study: Specialized Knowledge and Applications

Last updated: May 2014

 

ACFE Ordering and Return Policy 

 

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once. 

Table of Contents: 

 

Part I: Introduction to Fraud in Nonprofits

Lesson 1: The Harms and Perception of Fraud in Nonprofits

Lesson 2: Regulatory Frameworks of Nonprofits

Part II: Common Fraud Schemes Against Nonprofits

Lesson 3: Embezzlement and Misappropriation Schemes

Lesson 4: Procurement and Billing Schemes

Lesson 5: Corruption Schemes

Lesson 6: Beneficiary Schemes

Part III: Fraud Schemes Committed by Nonprofits

Lesson 7: Theft and Misuse of Assets

Lesson 8: Marketing and Fundraising Schemes

Lesson 9: Financial Statement and Accounting Schemes

Part IV: Investigating Nonprofit Fraud

Lesson 10: Sources of Information

Lesson 11: Analyzing Financial and Internal Records

Lesson 12: Due Diligence Inquiries

Lesson 13: Governance

Lesson 14: Fraud Risk Assessment

Lesson 15: Effective Internal Controls for Nonprofits

ACFE online self-study courses feature:

24/7 access to courses through your Internet browser
Save time and quickly earn CPE credits with instant access, grading and printable certificate
The flexibility to start or stop a course and pick-up right where you left off
No additional shipping fees 
 

Learn more about accessing your online self-study course.

Learn more about online self-study courses and their features.

 

System requirements:

 

Internet access: High-speed connection recommended

Free Adobe Flash Player 

Speakers required for video sound

Online Self-Study Troubleshooting Guide:

Problem: When I attempt to access my courses from “My Online Learning,” the course never launches, or I receive an error message saying my pop-up blocker needs to be turned off.

Solution: Your web browser must be configured to allow pop-ups in order to access ACFE Self-Study courses. Your browser may prompt you to allow pop-ups, or you may have to allow them manually. You may either allow them for all sites, or allow them just for the current site.

For information on how to manage your pop-up blocker settings in a specific browser, click the link below that corresponds to the browser you are using:

  Internet Explorer
  Google Chrome
  Firefox

Also note that many toolbars, such as the Google Toolbar and Yahoo! include pop-up blockers as well. If you have one or more toolbars installed on your browser with built-in pop-up blockers, you must configure them to allow pop-ups.

Problem: When I click on a course from “My Online Learning,” I am presented with a login page, but my ACFE.com username and password won’t allow me to log in.

Solution: You do not have to log in a second time to access your online self-study. You most likely reached the login page because you clicked the link labeled “Click Here” as shown below:

 

  Online SS Image Absorb Error 

 

Do not click that link; instead, allow your browser to automatically open the eLearning window on its own, which should happen after a few seconds. This will log you in automatically so that you can access your online courses.

 

Problem: I receive the following error when I try to load a different lesson with a course:

 

  SS Online API Error 

 

Solution: This occurs in Internet Explorer when trying to load a different lesson without closing the current lesson. This error can be avoided two different ways:

 

Always close the current lesson before going to another one. Always click the Close Window button (usually the red “X” in the upper right corner) of the current lesson before clicking on another lesson.


Use a different browser. This error seems to only occur in Internet Explorer, so using Mozilla Firefox or Google Chrome should resolve the issue (see below for links to download either of these browsers).

 
Other Troubleshooting Tips: If you encounter other errors, such as courses freezing or crashing, we recommend taking the following action:
 

Try a different browser. ACFE online self-study courses are designed to run on all modern web browsers, but if you encounter a problem that is not solved using one of the suggestions above, you can try using a different web browser to see if it eliminates the problem. We have most frequently seen where using Mozilla Firefox or Google Chrome has resolved an issue that was seen in Internet Explorer.

 
Mozilla Firefox can be downloaded here
Google Chrome can be downloaded here 

 

Make sure you are running the latest version of Flash. Go to Adobe.com to see what version of Flash you are running, and then compare that to the table on that page to see what the latest version is for your operating system/browser combination. If you are not running the newest version, you should upgrade and see if that resolves the problem.





nasba-cpe.gifThe Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org 
 

 

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