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Due to the nature of not-for-profits, fraud may be more common than it seems. This book shows how to recognize red flags of fraud, including cyber fraud. It offers a comprehensive learning approach using real-world examples, explanations of audit standards, and informative case studies that analyze several unique frauds which occurred in the not-for-profit industry. Key topics covered are: misappropriation of benefits, pledges and contributions, cyber fraud, and grant expense allocations.
List of contents
Chapter 1 1-1
Case 1: Misappropriation of Benefits 1-1
Chapter 2 2-1
Case 2: Grant Expense Allocations 2-1
Chapter 3 3-1
Case 3: Pledges and Contributions 3-1
Chapter 4 4-1
Case 4: Overtime Fraud 4-1
Chapter 5 5-1
Case 5: Cyber Fraud 5-1
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 2
Chapter 3 Solutions 4
Chapter 4 Solutions 5
Chapter 5 Solutions 7
About the author
Lynda Dennis, CPA, is a professor at the University of Central Florida. She is a former director of finance for the city of Maitland, Florida, where she was responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Prior to that she was assistant to the chief financial officer-special projects for the city of Orlando, Florida, where she was responsible for assisting the CFO in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships; cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies.
Summary
Due to the nature of not-for-profits, fraud may be more common than it seems. This book shows how to recognize red flags of fraud, including cyber fraud. It offers a comprehensive learning approach using real-world examples, explanations of audit standards, and informative case studies that analyze several unique frauds which occurred in the not-for-profit industry. Key topics covered are: misappropriation of benefits, pledges and contributions, cyber fraud, and grant expense allocations.
