Common Frauds in Not-For-Profits – 2025 Update
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This course is designed for individuals who would like to obtain a basic understanding of how fraud affects not-for-profit organizations. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real-world cases will be provided to help develop an understanding of the risks involved. Participants will be introduced to the fraud triangle and occupational fraud with an emphasis on fraud in not-for-profit organizations. We will review internal controls that can help to prevent and detect fraud in not-for-profit organizations.
Publication Date: October 2025
Designed For
This course would be appropriate for CPAs, CFEs, CFOs, Executive Directors, auditors, bookkeepers, loan officers, and others working with not-for-profit organizations.
Topics Covered
- Fraud Theories
- Fraud Statistics
- Not-for-Profit Frauds
- Criminals are Using AI
Learning Objectives
- Identify how fraud affects not-for-profit organizations
- Identify the methodologies for detecting fraud in not-for-profit organizations
- Identify internal controls to help prevent and detect fraud in not-for-profit organizations
- Identify various occupational fraud schemes
- Identify red flags for fraud
- Identify the most common root cause of a data breach
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
