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Frequent Frauds Found in Not-for-Profits

Author/Moderator: Lynda Dennis, CPA, CGFO, Ph.D.
Publisher: AICPA
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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? 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.

Topics Discussed:

  • Misappropriation of benefits
  • Grant expense allocations
  • Pledges and contributions
  • Fictitious employees
  • Donated assets
  • Overtime fraud

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.
  • Identify how donated assets and capital assets in general might be misappropriated.

Prerequisite:  Knowledge of not-for-profit organizations.

Advanced Preparation: None

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Find out more information on the NFP Section.

NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: Text, 5; On-Demand, 4
Yellow Book Hours: Text, 5; On-Demand, 4
Frequent Frauds Found in Not-for-Profits
Text ,
Product# 734326
Availability: Backordered
AICPA Member:$145.00
Your Price:$181.25
Frequent Frauds Found in Not-for-Profits
CPE On-Demand
Product# 163010
Availability: Online Access 365 Day
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AICPA Member:$145.00
Your Price:$181.25
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