Articles & Websites: Fraud Resources
Educational Resources on Fraud Prevention & Whistleblower Protection
ACFE Report tot he Nations 2024: Explore global fraud trends from over 1,900 real cases. This report provides data-driven insights into occupational fraud. It also explains how fraud is detected and why certain organizations are more at risk. If you work in auditing or compliance, this is a must-read.
Whistleblowing Introductory Toolkit – Ethical Systems: This toolkit helps organizations build whistleblower programs that protect both employees and leadership. In addition, it highlights how workplace culture, leadership behavior, and internal systems affect whether staff feel safe reporting concerns.
Fraud Hotlines: Don’t Miss That Call – Journal of Accountancy:Anonymous hotlines can help organizations detect fraud sooner. This article explains how they work and why they matter. It also outlines best practices for setting up a third-party hotline that encourages reporting and ensures follow-through.
What’s Your Fraud IQ? – Journal of Accountancy: Strengthen your fraud awareness with this interactive article. It includes real-world scenarios and simple quizzes. As a result, it’s an excellent tool for ethics training or a quick internal refresher.
Fraud Hotline Branded Checklists
Fraud Hotline’s Internal Fraud Prevention Checklist – Nonprofits (PDF): Use this checklist to improve internal controls and prevent fraud in nonprofit operations. It helps you monitor grant usage, safeguard program integrity, and protect your organization’s mission. In addition, it supports compliance with donor and IRS expectations.
Fraud Hotline’s Internal Fraud Prevention Checklist – For Businesses (PDF): This checklist is a practical tool for CFOs, HR managers, and business owners. It helps identify risks in payroll, purchasing, and operations. As a result, it’s especially useful for hotels, manufacturers, and other private-sector companies that need strong internal controls.
Whistleblower Laws, Policies & Advocacy
Why Whistleblowing Works – National Whistleblower Center: Whistleblowers play a key role in uncovering fraud and protecting organizations from harm. This article explains how anonymous reporting works and why legal protections are critical. In addition, it highlights how transparency leads to stronger ethical accountability.
Whistleblower Protections for Nonprofits – National Council of Nonprofits: Strong whistleblower policies help nonprofit leaders address misconduct early. This resource explains how these policies protect staff, board members, and volunteers. As a result, nonprofits can maintain donor trust and stay in compliance with IRS expectations.
Fraud Risks in Business & Nonprofit Settings
Small Business has a Big Fraud Problem – BIA: Small businesses face unique fraud risks due to limited staff and fewer safeguards. This article explains why they’re vulnerable and how to reduce those risks. It also covers internal controls and employee training that can help prevent costly losses.
Fraud, Theft, and Embezzlement in Nonprofit – Venable LLP: This resource offers a legal perspective on fraud in nonprofit settings. It explains common red flags, board responsibilities, and legal duties. In addition, it includes risk mitigation strategies to help organizations strengthen their oversight.
Fraud Prevention in Nonprofits – Donorbox Blog: This guide focuses on fraud prevention within donation-based organizations. It outlines common risk areas such as gift handling and financial reporting. Most importantly, it emphasizes the need for internal policies that promote transparency and accountability.
Other Websites Where You Can Learn About Fraud
Association of Certified Fraud Examiners: The ACFE is the world’s largest anti-fraud organization. It offers research, training, and certification for fraud examiners. Their annual Report to the Nations is considered a leading benchmark in global occupational fraud analysis.
National Council of Nonprofits: This nonprofit hub offers practical guidance on ethics, transparency, and whistleblower protections. It’s designed for board members, finance staff, and executive leaders. In addition, it supports compliance with sector-specific best practices.
KnowledgeLeader – Fraud and Business Ethics Resources: Created for internal auditors, this tool outlines best practices for assessing fraud risk. It covers operational, financial, and compliance-based vulnerabilities. As a result, it helps organizations strengthen internal oversight.
The Chronicle of Philanthropy: This platform provides news, analysis, and opinion for nonprofit professionals. It often features investigative reporting and expert insights on governance, fraud prevention, and organizational accountability.
American Institute of CPAs: AICPA offers resources for internal controls, risk assessment, and financial oversight. These tools support accountants and finance teams in preventing fraud and embezzlement through stronger reporting and accountability.
Council on Foundations: COF offers guidance on governance, fiduciary responsibility, and ethical practices in philanthropy. It’s a key resource for foundations that want to ensure financial integrity and regulatory compliance.
Boardsource: BoardSource helps nonprofit boards build stronger oversight systems. It provides strategies for navigating conflicts of interest and implementing effective whistleblower and financial controls.
International Fraud Awareness Week – Resources: Hosted by the ACFE, this campaign includes free videos, infographics, and handouts. It’s ideal for fraud awareness workshops, onboarding programs, and team-wide education.
NCUA Fraud Prevention Resources: Offered by the National Credit Union Administration, this resource includes alerts, internal control guides, and real case examples. It’s especially useful for compliance officers and financial cooperatives looking to reduce fraud risk.