This course covers the common frauds and cases that have come to light in the recent past involving not-for-profits and local governments.  The course also discusses the most common types of frauds as well as the most costly types that tend to happen in a government setting.

Auditors have a variety of responsibilities per AU-C section 240, Consideration of Fraud in a Financial Statement Audit, but this course will address steps that auditors can suggest for management and governance to follow in order to minimize the risk that they will be victimized by frauds. Lastly, this course discusses a variety of cases including two cases in which a single employee was responsible for over $40 million in stolen funds from a government entity each.

Learning Objectives
  • Recognize the most common types of fraud perpetrated in government and not-for-profit settings and the average value of the losses stemming from those thefts.
  • Identify the steps that auditors can suggest for audited entity managers and those charged with governance that will help minimize fraud.
  • Identify the motivations, causes, and characteristics of individuals who perpetrate fraud.
Last updated/reviewed: March 19, 2024
36 Reviews (108 ratings)

Reviews

5
Anonymous Author
Buncombe County has launched a Financial Transparency Dashboard on Helene Spend Tracking since September 25. As of today, Nov. 25, the County has spent $9,074,054. The dashboard is separated into two sections including actuals, which are items that have been paid, and obligations, which are items that will be paid. Click here to view the dashboard. After a disaster, it’s not uncommon for misinformation to circulate. A recent false claim suggested that tiny homes are prohibited in Barnardsville. North Carolina Building Code outlines requirements for safe habitability, which must include a bathroom, be anchored, and have a heat source that is not cord and plug connected. Learn more about these codes at www.ncosfm.gov/codes. We urge community members to rely on official County updates and to donate only to established disaster relief organizations.

4
Anonymous Author
I will comment on one aspect of the course in particular. The presenter recommended criminal background checks as a method to prevent fraud. He fails to address the issue that biases in the criminal justice system against racial minorities result in such checks having a disparate impact on those same minorities. He also does not address the fact that such checks will turn up information that is prejudicial but of questionable relevance for preventing fraud (for example, minor drug convictions or other minor violations of the law), which in turn will make it difficult for people with those convictions to move on from their pasts. Other than that, the course was good.

5
Anonymous Author
An engaging look at governmental and NFP fraud. Particularly interesting were the fraud cases used as examples. The course provides helpful information regarding fraud risk areas, detection areas to focus on in order to boost the likelihood of detection, and internal control suggestions to reduce risk.

5
Anonymous Author
The Government and Not-For-Profit Fraud Training-Common Frauds in Not-For-Profits and Governments course was beneficial, because of how much more fraud has become a problem in the workplace, and in everyday life.

5
Anonymous Author
Thank you. Good introduction course with a lot of real life examples. I really enjoyed the way the course was presented. Would be useful for everyone who has no idea about what fraud is in NPO's and Govt .

5
Member's Profile
As a fraud geek, I was familiar with most of the content (and the stories), but there was still information that made me pause, say hmm and send a quick message to my staff about keeping their antennae up.

5
Member's Profile
Very basic introduction that is a little slow in pacing. Overall good for those with little to no knowledge of fraud and a very important primer for everyone in the management/ C Suite of a non-profit.

5
Anonymous Author
Best course to date I have taken with Illumeo. My interest was 100% and even though moat of the information was not new it was presented in an engaging manner. The overall presentation was great!

5
Anonymous Author
This was an engaging, informative, well organized course. The case applications were interesting and the instructor provided a lot of practical steps to be taken to prevent and detect fraud.

5
Anonymous Author
This course provided a good overview of NFP fraud. The instructor used excellent case studies to illustrate various problems with internal controls that allowed fraud to be perpetuated.

5
Anonymous Author
The instructor is easy to listen to and has a sense of humor. He is quite good imparting the lessons of the course. The videos add interest. Overall, an engaging and helpful 1 hour!

4
Anonymous Author
This course has educated me about the non-profit organization and how they overlook how easy it is to commit fraud, since they do not have internal audits procedures in place

5
Member's Profile
Excellent case examples. Adam could go more thoroughly into how to prevent these particular frauds. I would recommend this class to all folks in non-profit finance.

5
Anonymous Author
I thought that the presenter had a great time presenting which makes it more engaging to want to learn. The fraud videos were interesting and made the course better.

5
Anonymous Author
very interesting course. Loved the video snippits of cases. Makes you think really hard about how many ways someone can figure out a way to commit fraud.

5
Anonymous Author
Great quick course on fraud in NFPs, with lots of real-world examples. Instructor is also very funny, which makes for a more enjoyable listen.

5
Member's Profile
This is a really nice course. During my career i've completed more than 40 trainings on fraid and this one was really easy to follow!

5
Anonymous Author
Great course!! Instructor provided interesting case studies and several examples of common frauds and how to mitigate/avoid them.

5
Anonymous Author
Very well done. Mr. Sanders was dynamic in his presentation and made this less like a course and more like a conversation.

5
Member's Profile
Very informative. Case studies enlightening. Would recommend to practitioners for better understanding of governments fraud

5
Anonymous Author
Very interesting course! I do not work in this industry so I'm glad I had the chance to learn something new.

4
Anonymous Author
This course provides an understanding of common frauds found in Government and Not-For-Profit organizations.

4
Anonymous Author
Good explanation of fraud in government and not-for-profit along with real life examples to illustrate.

5
Anonymous Author
Pretty straight forward regarding fraud when it comes to weak internal controls, and how it's found.

5
Anonymous Author
The course was really good. It provided relevant and useful information. The instructor was awesome.

5
Anonymous Author
Test was short and sweet. It is absolutely redicolas that my comment must be 50 characters.

5
Anonymous Author
The use of cases to demonstrate the topic’s importance were informative and interesting.

4
Anonymous Author
Enjoyed the videos. I believe it's time to update the course with more recent examples.

4
Anonymous Author
Quick overview of fraud as it relates to NFPs and some keys to look for with examples.

5
Anonymous Author
I enjoyed the case studies, but some of the slides and information are a bit outdated.

5
Member's Profile
Well structured coursed Good presentation by instructor.Met course objectives/.

5
Member's Profile
Adam is a good presenter. This is an interesting class due to the case studies.

5
Anonymous Author
Nice discussion.Meaningful and informative review. Thank you so much

5
Anonymous Author
The instructor provided great examples - the videos were good.

5
Member's Profile
Good, simple presentation with interesting case studies.

4
Anonymous Author
very well structured and a good recap of fraud schemes.

Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Government and Not-For-Profit Fraud Training – Common Frauds in Not-For-Profits and Governments11:20
  What Motivates Frauds10:35
  CASE Application9:49
  Other Precautions7:25
  Summary2:34
CONTINUOUS PLAY
  Government and Not-For-Profit Fraud Training – Common Frauds in Not-For-Profits and Governments Full Video41:44
SUPPORTING MATERIALS
  Slides: Common Frauds in Not-For-Profits and GovernmentsPDF
  Common Frauds in Not-For-Profits and Governments Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam