Common Frauds in Not For Profits in 2026

This online course provides a clear, practical introduction to the fraud risks facing not‑for‑profit organizations in 2026. Limited resources, high trust environments, decentralized operations, and volunteer involvement create unique vulnerabilities that fraudsters frequently exploit. As financial pressures and technology‑driven threats increase, not‑for‑profit leaders and advisors must understand common fraud schemes, how they occur, and what steps can be taken to prevent significant financial and reputational damage.

In this course, participants will explore real‑world case examples, the legal and ethical considerations surrounding fraud in charitable organizations, and how modern criminals—including those using AI‑driven tools—target not‑for‑profits. The session also covers core fraud theories, including the fraud triangle, and provides a foundation in forensic accounting concepts to help attendees strengthen controls, improve fraud awareness, and effectively respond when fraud is suspected.

Updated in 2026

Topics Covered

• Forensic accounting concepts and their application to not‑for‑profits
• Fraud theories, including the fraud triangle and fraud diamond
• Fraud statistics and trend data for not‑for‑profit organizations
• Common fraud schemes targeting not‑for‑profits
• How criminals are using AI and emerging technologies to commit fraud
• Internal control considerations unique to charitable and mission‑based organizations

Learning Objectives

• Identify the financial, operational, and reputational impacts of fraud on not‑for‑profit organizations
• Recognize common occupational fraud schemes affecting not‑for‑profits
• Identify key red flags and behavioral indicators associated with fraud in mission‑driven organizations
• Name the creator of the fraud triangle theory and explain its relevance to not‑for‑profit environments
• Identify the most commonly stolen data elements during not‑for‑profit data breaches

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None