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Fraud Overview and Prevention: Not-for-Profit Governance and Assurance
CPE Self-study

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

Work through real world examples to understand fraud schemes and errors that are found in not-for-profit organizations.

$47.20 - $69
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Business Management and Organization

Level

Basic

CPE Credits

2

Author(s)

Karen Craig

Availability

1 year

Product Number

165153

 Business & partner 
Product Details

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Governance and Assurance track.

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 NFP 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.

Note: As of August 1, 2018, the content of this course has been significantly updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08)

Key Topics
  • Unique characteristics of NFPs
  • Fraud basics
  • Fraud triangle
  • Profile of a fraudster
  • Financial reporting fraud risks in NFPs
  • Misappropriation of assets fraud risks in NFPs
  • Procurement and contracting frauds
  • Cash receipts fraud
  • Fraudulent disbursements
  • Personnel frauds
  • Property, plant and equipment frauds
  • Diversion of program benefits and assets
Learning Outcomes
  • Identify the unique characteristics and situations that exist in NFPs which 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.
  • Determine how to effectively respond to common fraud risks in NFPs.
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Business Management and Organization
Level
Basic
Prerequisites
Knowledge of the not-for-profit industry
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$69.00
AICPA Members
Online
$59.00
NFP Section Members
Online
$47.20

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Karen Craig
Karen Craig, CPA, is a consultant providing technical accounting, reporting, finance, and analytical expertise to not-for-profits with a focus on higher education. She holds a degree in journalism and an MBA from California Polytechnic State University and is a licensed CPA in California. From 2002 to 2009, Karen was an Associate Controller at Stanford University where she was responsible for the overall operations of the university's investment accounting, financial reporting, capital accounting, payroll and disbursements departments. Prior to her work at Stanford, she was Controller for a software startup company and a Senior Audit Manager with PricewaterhouseCoopers. Karen hold memberships in the AICPA, in which she is an ex-officio member of the AICPA Not-for-Profit Industry Expert Panel, and the National Association of College and University Business Officers (NACUBO) in which she is a technical advisor to its Accounting Principles Council.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
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Cancellation Policy
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Fraud Overview and Prevention: Not-for-Profit Governance and Assurance
Select from the following options:
Online
$69.00
Nonmember Price
$69.00
Price excluding sales tax
$69.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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