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
Field of study: Specialized Knowledge and Applications
Last updated: May 2014
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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
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