Page 91 - ACFE Fraud Reports 2009_2020

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Not-for-Profit Organizations 19
Occupational frauds in not-for-profit organizations were much less likely to be detected
by internal audits than was the case in other types of organizations. This was partially
due to the fact that only 41% of not-for-profit organizations had internal audit
departments, although even among this group only 17% detected their frauds
through internal audit, which was still lower than the rate among all cases.

Detection of Frauds in Not-for-Profit Organizations 19

Tip 48.1%
39.6%
Method of Detection Internal Controls 15.4% 21.3% Not-for-Profit
11.5%
Internal Audit
23.8%
25.0%
By Accident
All Cases

External Audit 13.5% 18.4%
10.9%

Notified by Police 1.9%
0.9%

0% 10% 20% 30% 40% 50% 60%
Percent of Cases

19 The sum of percentages in this chart exceeds 100% because in some cases respondents identified more than one
detection method. 25