ABSTRACT
By all accounts, fraud in the nonprofit sector is a growing problem. According to the 2013 Report to the Nations, a semi-annual report by the Association of Certified Fraud Examiners (ACFE), the frequency of fraud occurring in this sector has risen since 2010, climbing from 9.6% to 10.4% in the cases they examined, with a median loss increasing to $100,000 (p. 25). Further confirming this upward trend, a recent investigation by the Washington Post revealed specific instances of nonprofit employee fraud, which occurred at the hands of employees.
