On-Demand

3 CPE

Real Frauds Found in Not-for-Profits

On-Demand
3 CPE

  • Instructor

    Lynda
    Dennis

Due to the nature of NFPs, fraud may be more common than it seems. Through a comprehensive learning approach using real-world examples, explanations of audit standards, and informative case studies, this CPE course will show you how to recognize red flags of fraud in NFPs, including cyber fraud, and your responsibilities when dealing with government fraud. This course analyzes several unique frauds that have occurred in the NFP industry.

Learning Objectives

  • Recognize how expense allocation policies can be circumvented and lead to possible fraud.
  • Identify how various board incentives and mandates may be possible indicators of fraud.
  • Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
  • Determine how donated assets and capital assets, in general, may be misappropriated.

Major Topics

  • Misappropriation of assets and benefits
  • Pledges and contributions
  • Cyber fraud
  • Personnel fraud
  • Grant expense allocations
  • Donated assets
  • GAAS standards related to auditor’s responsibility

CPE Credits Available

3 CPE
3
Auditing

Things to Know About This Course

Course Level

  • Intermediate

Intended Audience

Auditors and accounting and financial professionals of not-for-profit entities

Provider

TRASH AICPA – 1

This can not be purchased at this time.