Fraud Overview and Prevention: Not-for-Profit Governance and Assurance

Online Course Available 24/7 CPE: 2.0 Format: On-Demand
COURSE DESCRIPTION

No one wants to believe that they or their not-for-profit (NFP) could be the victim of fraud, but unfortunately no one is immune.  In this CPE course, you will work through real world examples to understand fraud schemes and errors that are found in not-for-profit organizations.

You will learn how an NFP’s board and management can implement effective internal controls to address the risk of fraud and so that such issues are more likely to be prevented or detected in a timely manner.

LEARNING OBJECTIVES
When you complete this course, you will be able to:
Identify the unique characteristics of and situations that exist in NFPs that create or increase the potential for fraud;
Indicate how traditional fraud programs and controls may be adapted to respond to fraud risks that are unique to NFPs;
Recognize the areas where fraud typically occurs in NFPs; and
Recall how to effectively respond to common fraud risks in NFPs.
MAJOR TOPICS
Unique characteristics of NFPs
Fraud basics
Fraud triangle
Profile of a fraudster
Financial reporting fraud risks in NFPs
Financial reporting fraud risks in NFPs
Misappropriation of assets fraud risks in NFPs
Procurement and contracting frauds
Fraudulent disbursements
Personnel frauds
Property, plant and equipment frauds
Diversion of program benefits and assets
COURSE DETAILS
PROFESSIONAL AREAS OF FOCUS
Business & Industry
CPE FIELD OF STUDY
Business Management & Organization (2.0 Credits)
WHO SHOULD ATTEND
CPAs, financial professionals and NFP board members involved in assurance and fraud prevention and detection.
INSTRUCTOR(S)
Karen Craig
PREREQUISITES
None
COURSE LEVEL
Basic

MACPA MEMBER


$ (% off)
$59.00
Price includes $xx early registration discount(s) - expires xx/xx

NON-MEMBER


$ (% off)
$69.00
Price includes $xx early registration discount(s) - expires xx/xx
REGISTER FOR THIS COURSE
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