Introduction

In the non-profit sector, where trust and public confidence are paramount, Antifraud and Anti-Corruption Practices in NGOs are not merely regulatory requirements but fundamental pillars of ethical governance and sustainable impact. NGOs, often managing significant funds from diverse donors and operating in challenging environments, are unfortunately susceptible to various forms of fraud and corruption, from embezzlement and fictitious vendors to bribery and conflicts of interest. Such illicit activities not only divert critical resources away from intended beneficiaries but also severely damage an organization's reputation, erode donor trust, and undermine the credibility of the entire humanitarian and development sector. Without robust antifraud and anti-corruption practices, NGOs risk financial ruin, legal repercussions, and ultimately, failing in their crucial missions to serve vulnerable populations. This essential training course focuses on equipping professionals with the expertise to master Antifraud and Anti-Corruption Practices in NGOs.

This intensive training course is meticulously designed to empower NGO leaders, finance officers, program managers, internal auditors, procurement staff, and all personnel involved in managing resources with the theoretical understanding and hands-on practical tools necessary to prevent, detect, and respond to fraud and corruption. Participants will gain a deep understanding of common fraud schemes, explore international anti-corruption standards, learn about implementing robust internal controls, and acquire skills in conducting risk assessments, whistleblower protection, and ethical decision-making. The course will delve into topics such as financial transparency, due diligence for partners, procurement integrity, asset safeguarding, forensic auditing, and fostering a strong ethical culture. By mastering the principles and practical application of Antifraud and Anti-Corruption Practices in NGOs, participants will be prepared to fortify their organization's integrity, enhance accountability, and ensure that resources are maximized for the benefit of those they serve.

Duration: 5 Days

Target Audience

• NGO Executive Directors and Senior Management
• Finance and Accounting Personnel
• Program Managers and Project Coordinators
• Internal Auditors and Compliance Officers
• Procurement and Logistics Staff
• Human Resources Managers
• Legal Advisors for NGOs
• Board Members and Oversight Committees
• Fundraising and Partnership Development Officers
• Anyone responsible for financial management and risk mitigation within an NGO.

Objectives

• Understand the definitions and common forms of fraud and corruption in the NGO context.
• Learn about international anti-corruption frameworks and best practices for NGOs.
• Acquire skills in conducting comprehensive fraud and corruption risk assessments.
• Comprehend techniques for designing and implementing strong internal financial controls.
• Explore strategies for fostering an ethical organizational culture and tone at the top.
• Understand the importance of due diligence for partners and third-party relationships.
• Gain insights into establishing effective whistleblower protection mechanisms.
• Develop a practical understanding of investigating and responding to allegations of fraud or corruption.

Course Content

Module 1: Understanding Fraud and Corruption in the NGO Sector

• Defining fraud, corruption, bribery, embezzlement, and other common illicit acts.
• Specific types of fraud and corruption prevalent in non-profit and humanitarian operations.
• The "Fraud Triangle" (Opportunity, Pressure, Rationalization) and its relevance.
• The impact of fraud and corruption: financial, reputational, and programmatic.
• Ethical responsibilities of NGOs in upholding integrity and accountability.

Module 2: International Anti-Corruption Frameworks and Standards

• Overview of global anti-corruption initiatives (e.g., UNCAC).
• Relevant international laws and regulations impacting NGOs (e.g., FCPA, UK Bribery Act).
• Donor anti-corruption requirements and compliance expectations.
• Best practice principles for NGOs: zero tolerance policies, transparency, accountability.
• The role of collective action in combating corruption.

Module 3: Fraud and Corruption Risk Assessment and Mitigation

• Methodology for conducting a comprehensive fraud and corruption risk assessment.
• Identifying high-risk areas within an NGO's operations (e.g., procurement, cash handling, logistics).
• Analyzing the likelihood and impact of various fraud and corruption schemes.
• Developing risk mitigation strategies and controls proportionate to identified risks.
• Integrating risk assessment into overall organizational risk management frameworks.

Module 4: Designing and Implementing Strong Internal Controls

• Principles of effective internal controls: segregation of duties, authorization, reconciliation.
• Specific financial controls for NGOs: cash management, bank reconciliations, expense claims.
• Procurement controls: competitive bidding, vendor selection, contract management.
• Asset management controls: inventory, fixed assets, vehicle usage.
• Implementing IT controls and data security measures to prevent cyber-fraud.

Module 5: Promoting an Ethical Culture and Code of Conduct

• The importance of "tone at the top": leadership commitment to integrity.
• Developing and disseminating a clear Code of Conduct and anti-corruption policy.
• Ethics training and awareness programs for all staff and volunteers.
• Fostering a culture of transparency, integrity, and accountability.
• Managing conflicts of interest effectively.

Module 6: Due Diligence and Third-Party Management

• Conducting robust due diligence on partners, sub-grantees, and vendors.
• Assessing integrity and financial stability of third parties.
• Incorporating anti-corruption clauses in contracts and agreements.
• Monitoring third-party performance and compliance with anti-corruption policies.
• Managing risks associated with cash transfers to partners in high-risk environments.

Module 7: Whistleblower Protection and Reporting Mechanisms

• The critical role of whistleblowers in detecting fraud and corruption.
• Establishing accessible, confidential, and safe reporting channels (e.g., hotlines).
• Developing a clear whistleblower protection policy: non-retaliation, anonymity.
• Procedures for receiving, assessing, and escalating whistleblower reports.
• Building trust in the reporting system among staff and external stakeholders.

Module 8: Investigations, Response, and Continuous Improvement

• Principles of conducting internal investigations into fraud and corruption allegations.
• Legal and ethical considerations during investigations.
• Engaging external experts (forensic auditors, legal counsel) when necessary.
• Implementing disciplinary actions and recovery of losses.
• Learning from incidents: continuous review and improvement of anti-fraud measures.

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: info@skillsforafrica.org, training@skillsforafrica.org  Tel: +254 702 249 449

Training Venue

The training will be held at our Skills for Africa Training Institute Training Centre. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, training materials, two break refreshments, and buffet lunch.

Visa application, travel expenses, airport transfers, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Skills for Africa Training Institute certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: info@skillsforafrica.org, training@skillsforafrica.org  Tel: +254 702 249 449

Terms of Payment: Unless otherwise agreed between the two parties’ payment of the course fee should be done 5 working days before commencement of the training.