You Can't Eliminate All Fraud. But here are some resources to help reduce its likelihood.
Fraud in the News

Churches Report Better Protection Against Fraud and Scams Than Nonprofits

New Church Financial Management Survey Reveals Prevention Measures of Typical Churches.

Lack of Staff Could Render Nonprofits Vulnerable to Fraud and Scams

New Nonprofit Financial Management Survey Reveals Lack of Prevention Measures Typical Orgs

New York Times Reports on $1.8 Million Embezzlement Fraud

The Times reports that the former controller of a New York nonprofit has been charged with embezzling more than $1.8 million from the organization.

Woman Sentenced to 2 Years for Stealing from Nonprofit

An employee who stole $588,121 from a Reynoldsburg, Ohio nonprofit organization by giving herself pay raises and exorbitant mileage reimbursements was sentenced to two years in federal prison.  Click here to read the entire article.

Fraud: The Cost of Insufficient Internal Controls

According to the Association of Certified Fraud Examiners’ 2014 Report to the Nations on Occupational Fraud and Abuse, the typical organization loses 5% of its annual revenues to fraud.

Fraud Articles

You Can't Eliminate All Fraud

Fraud: Warning signs and facts

Fraud in Ministries: How to Respond

Fraud in Ministries: Real Examples and Red Flags

Educating Yourself About Church Vendor Fraud

Dealing with Expenses

Check Writing Procedures

Accounting for and Documenting Ministry Expenses

Expense Reports Can Kill

Credit Card Use

Sample Policies

Policy on Suspected Misconduct, Dishonesty, Fraud, and Whistle-Blower Protection

Travel Expense Claim Form for Families

Expense Report Sample

Sample Credit Card Policies and Procedures

Sample Accountable Expense Reimbursement Plan


Accountability for All the Wrong Reasons

Records Retention

Benevolence Funds

Additional Resources and Links

Gerard M. Zack, Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection (New York: John Wiley & Sons, 2003)

Edward J. McMillan, Policies and Procedures to Prevent Fraud and Embezzlement: Guidance, Internal Controls, and Investigation (New Jersey: John Wiley & Sons, 2006)

Peggy M. Jackson, Nonprofit Risk Management & Contingency Planning: Done in a Day (New Jersey: John Wiley & Sons, 2006)

Association of Certified Fraud Examiners --

International Fraud Awareness Week --