NASBA Field of Study
Misappropriation of assets and benefits
Pledges and contributions
Grant expense allocations
Recognize how expense allocation policies can be circumvented and lead to possible fraud.
Identify how various board incentives and mandates may be possible indicators of fraud.
Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
Determine how donated assets and capital assets, in general, may be misappropriated.
Auditors and accounting and financial professionals of not-for-profit entities