Fraud Risk Management for NGO (Non-Profit Organization)

NGOs and non-profit organizations manage public trust and donor funds — making them uniquely vulnerable to fraud. Unlike corporations, the consequences of fraud in an NGO extend beyond financial loss: program beneficiaries lose essential services, donor relationships are permanently severed, and the organization's social mission is fatally undermined.

Based on real-world training material for NGO staff, this program is specifically designed for the non-profit context. Participants will understand how fraud occurs in NGO operations — from cash skimming and ghost volunteers to fictitious vendors and outcome manipulation — and will build practical skills to prevent, detect, and respond to fraud.

After completion of this program, participants will be better able to:

• Understand why fraud is especially dangerous for NGOs and non-profit organizations
• Identify the three main categories of occupational fraud: Asset Misappropriation, Corruption, and Financial Statement Fraud
• Recognize behavioral, documentary, and operational red flags of fraud
• Understand the Fraud Triangle and how it applies to NGO field operations
• Apply Fraud Risk Assessment (FRA) based on ISO 31000 principles
• Use practical tools: Risk Register, Risk Matrix, and fraud detection techniques
• Build a culture of accountability, integrity, and anti-fraud behavior in their organization
• Understand the role of Whistleblowing Systems and the Three Lines Model in NGO governance