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Frequent Frauds Found in Not-for-Profits

Author/Moderator: Lynda Dennis, PhD, CPA, CGFO
Publisher: AICPA
Availability: In Stock
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What are some of the common frauds that occur in not-for-profit organizations and how could they have been avoided? This CPE course uses an informative case study approach to illustrate common frauds that make headlines and damage the reputations of not-for-profit organizations.

Rather than speaking generically about fraud, this course analyzes several specific frauds that occur most commonly in the nonprofit 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 NFP environment.

Topics Discussed:

  • Misappropriation of benefits
  • Grant expense allocations
  • Pledges and contributions
  • Fictitious employees
  • Donated assets
  • Payroll-related fraudulent activity

Learning Objectives
When you complete this course you will be able to:

  • Examine how procurement and expense allocation policies can be circumvented and lead to possible fraud.
  • Understand 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.

Who Will Benefit?

  • Auditors and accounting and financial professionals of not-for-profit organizations

Prerequisite:  Knowledge of not-for-profit organizations.

Advanced Preparation: None

Not-for-Profit Section Members Save an Additional 20%! 

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Find out more information on the NFP Section.

NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: 4
Yellow Book Hours: 4
Frequent Frauds Found in Not-for-Profits
Text , 2015
Product# 734327
Availability: In Stock
AICPA Member:$99.00
Your Price:$129.00
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