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Online course | Association of Certified Fraud Examiners

Fraud in non-profit organizations

Identify the most effective fraud detection and prevention methods based on an organisation’s particular risks

Overview

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Non-profit organisations not only provide essential services to the public, but they also form a sizeable portion of the global economy. Whether a non-profit’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 organisations might lull one into thinking that fraud is less of a problem than it is in the for-profit sector, non-profits actually face many unique fraud risks. Perhaps the biggest problem is that non-profits tend to have fewer fraud prevention controls than their for-profit counterparts—whether due to lack of awareness or an unwillingness to spend funds on this area. Additionally, it is a common perception that crimes against non-profits that receive public funds, tax benefits, or donations are essentially crimes against the public. As a result, fraud involving non-profits tends to receive increased media attention, which can also lead to decreased financial support.

By completing this course, you will understand:

  • differentiate how non-profits are regulated compared to other organisations
  • identify fraud schemes commonly committed against non-profits
  • recognise behaviour by agents that could cause a non-profit organisation to be liable for fraud
  • ascertain what internal and public information is available for fraud examinations regarding non-profits
  • recall the steps necessary for a due diligence investigation of a non-profit.
 
  • CPD certificate is available upon successful completion of the course. 
  • Course developed by Association of Certified Fraud Examiners (ACFE).
  • 12-month access.

Price

ACCA 110 GBP

Public 140 GBP

Location

Global

Date & time

On demand

Course providers

Logos of ACCA and ACFE