Real Frauds Found in NFPs

Case-Based Fraud Training for Not-for-Profit Professionals

Real Frauds Found in NFPs is a continuing professional education course built around five fictional not-for-profit scenarios. Instead of surveying fraud theory in the abstract, it places learners inside realistic nonprofit operations: benefit programs, grant funding, contribution processing, payroll, and technology. The result is a practical CPE title for accountants and auditors who need to recognize how fraud can occur when controls, oversight, and documentation break down.

Five Cases, Five Fraud Risks

• Case 1: Misappropriation of Benefits — examines how program benefits may be directed to ineligible recipients and how the fraud triangle applies at offsite locations.
• Case 2: Grant Expense Allocations — looks at the risks involved when grant costs are allocated across programs and locations.
• Case 3: Pledges and Contributions — considers fraud issues related to donated income and pledge handling.
• Case 4: Overtime Fraud — explores payroll-related fraud in a nonprofit setting.
• Case 5: Cyber Fraud — addresses technology-driven fraud risks facing not-for-profit entities.

How the Course Is Structured

Each chapter opens with learning objectives before presenting the fictional organization’s background. Knowledge checks let readers test their understanding, and the case narrative is followed by solutions. A glossary and index are included for review, making the course manageable for self-paced study or as a supplement to group training.

Why Nonprofit Fraud Risk Deserves Focus

Not-for-profits often rely on grants, donations, and public trust. They may also operate multiple locations, delegate compliance to program directors, and depend on staff who are deeply committed to the mission. Those strengths can coexist with weak segregation of duties, limited monitoring, and documentation gaps. This course uses its cases to show how such conditions can create opportunities for fraud and why the fraud triangle matters in mission-driven organizations.

Who May Find This CPE Course Useful

CPAs, auditors, accountants, finance officers, compliance professionals, and board members who work with or advise not-for-profit organizations may find the case-based format useful. It is especially relevant for professionals seeking structured CPE in nonprofit fraud examination, internal controls, grant compliance, and related risk areas.

Digital Delights offers this AICPA CPE title as a digital ebook for convenient access and study.