Course purpose
This course introduces forensic-accounting work in non-profit organizations, where financial stewardship is inseparable from mission delivery and public trust. It shows how to translate governing documents, donor conditions, approved budgets and programme commitments into testable criteria; trace cash and non-cash resources; verify delivery without exposing beneficiaries; and communicate findings proportionately. The course does not presume that every control gap is fraud or that every unsupported amount is a loss. It equips the learner to distinguish restriction breaches, misclassification, unsupported expenditure, related-party risk, control failure and evidenced diversion.
Learning outcomes
By the end of this course, you should be able to:
1. Map an organization’s governance, restrictions, funding streams, beneficiaries and reporting dependencies into an evidence-led review plan.
2. Reconstruct restricted funds and test expenditure, related parties, allocations and programme delivery using financial and operational records.
3. Plan and report a proportionate investigation that balances evidence, safeguarding, service continuity and stakeholder decisions.
FCPA CPD
