Introduction to the prevention and detection of fraud and abuse. An introduction to fraud in the nonprofit sector. Overview of a model for the prevention and detection of fraud and abuse
Financial controls associated with specific categories of fraud and abuse. Revenue and cash receipts. Purchasing and cash disbursements. Payroll and expense reimbursements. Other asset misappropriations and misuse. External frauds
Frauds committed by, for, or through nonprofit organizations. Fundraising fraud and abuse. Fraudulent reporting. Other acts attributable to nonprofit organizations
The roles of non-financial systems. Human resource policies and procedures. Administrative systems and policies
The role of management and the board of directors. Day-to-day management activities. The role of the Board of Directors. Financial oversight and analysis.
