ABSTRACT
No entity is immune from fraud. Fraud indiscriminately affects all types of organizations regardless of sector, size, or geographical location. It does not distinguish between public or private entities, by what they do, by their environmental footprint, by their level of sustainability, by their public profile, or by the number of years they have been in existence. It is not softhearted: Nonprofits or charitable entities are potentially just as vulnerable to fraud as those focused on making profits. They may, in fact, be more vulnerable because they may not be able to afford more sophisticated controls or cannot afford to allocate sufficient resources to fraud prevention and detection.
