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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, learn how to recognize red flags of
fraud in NFPs, including cyber fraud. This course analyzes several unique frauds
which occurred in the NFP industry.
• 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.
• Misappropriation of benefits
• Pledges and contributions
• Cyber fraud
• Overtime fraud
• Grant expense allocations
Auditors and accounting and
financial professionals of not-
for-profit entities
Knowledge of not-for-profit
sector
None
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