What are some of the common frauds that occur in not-for-profit organizations and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of not-for-profit organizations. Rather than speaking generically about fraud, this course analyzes several common frauds that occur in the not-for-profit sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the not-for-profit environment.
Learning Objectives
- When you complete this course you will be able to:
- Recognize how expense allocation policies can be circumvented and lead to possible fraud.
- Identify how various board incentives and mandates may be possible indicators of fraud.
- Identify how audit procedures may or may not detect fraudulent personnel activity.
- Identify how donated assets and capital assets in general might be misappropriated.
Major Topics
- Misappropriation of benefits
- Grant expense allocations
- Pledges and contributions
- Fictitious employees
- Donated assets
- Payroll-related fraudulent activity
