TCAA organization-capacity pathway

Financial controls and anti-fraud basics for NGOs.

A six-hour, seven-part pathway for local organizations, project teams, and partner networks that need controls people can operate, evidence reviewers can test, and safe routes for responding to warning signs.

Preview lessons Controls checklist Back to training

Guided time6 hours across 7 parts

Knowledge checks7 microchecks + 12 practice

Final draft16 applied scenarios

OutputFinancial Integrity Control Pack

Seven-part pathway

Make money movement easier to explain, approve, and defend.

Orientation

Governance, ownership, and assurance

Separate board oversight, management ownership, operational controls, and independent assurance. Define what this course can and cannot demonstrate.

Part 1

Control principles for small NGOs

Write risk-linked control statements with an owner, frequency, evidence, exception route, reviewer, and practical test.

Part 2

Fraud risk signals and protected reporting

Recognize patterns without turning suspicion into accusation; preserve safety, confidentiality, evidence, and authorized escalation.

Part 3

Segregation in small teams

Map incompatible duties and design visible compensating controls where staffing does not permit complete separation.

Part 4

Procurement and documentation

Control the full cycle from need and competition through conflict checks, evaluation, contracting, receipt, payment, and exceptions.

Part 5

Cash, mobile money, and field payments

Apply reconciliations, independent verification, advance retirement, payroll review, payee-change safeguards, and exception tracking.

Part 6

Final control pack and tabletop

Connect governance, risks, delegation, procurement, payments, reporting, testing, and improvement through three realistic scenarios.

Practical outcomes

Participants should leave with tools they can use before the next audit or donor review.

Prioritized financial and fraud-risk register.
Approval, delegation, and segregation map.
Procurement workflow with a documented exception route.
Bank-detail, payment, reconciliation, and advance safeguards.
Protected reporting and authorized escalation pathway.
Control testing and a 30-day improvement plan.

Public materials

Thirteen downloadable tools turn the learning into an operating control pack.

Lesson previewSeven-part lesson flowPreview the learning sequence from governance boundaries to a tested Financial Integrity Control Pack. CSV checklistControls readiness checklistReview approvals, filing, procurement, cash, payroll, bank records, and management review. CSV matrixApproval and delegation matrixDefine thresholds, approval roles, evidence requirements, exceptions, and record locations. CSV checklistProcurement file checklistTrack quotation evidence, vendor selection notes, conflicts, delivery checks, and payment support. CSV logFraud red-flag logRecord warning signs, safeguard actions, escalation owner, confidentiality level, and follow-up status. CSV planControls improvement planTurn weak controls into first-month actions with owners, evidence, deadlines, and review status. CSV facilitationFacilitator session planRun the pathway as a structured workshop while preserving discussion and investigation boundaries. CSV registerFinancial and fraud-risk registerLink objectives, scenarios, controls, evidence, ownership, residual risk, and action. CSV test sheetControl test sheetTest design and operation, record deviations, identify causes, and schedule retesting. CSV protocolPayee-change verificationIndependently verify bank-detail changes before master data or payments are released. CSV registerReconciliation exceptionsTrack differences, age, evidence, ownership, escalation, and closure. Restricted templateProtected reporting registerUse neutral summaries and restricted ownership; never place sensitive case evidence in a shared register. Assessment mapAssessment blueprintSee the microchecks, practice threshold, held final, assignment, and certificate control. Assignment briefFinal Control Pack briefBuild ten connected components and test them through three fictional or sanitized scenarios.

Source-backed foundation

Built around recognized control, procurement-integrity, and proportionate risk principles.

Accountability and assurance

The learning distinguishes governance, management ownership, operational control, and independent assurance in line with the IIA Three Lines model.

Read the IIA model

Integrity without indiscriminate burden

Procurement and non-profit risk controls are taught as proportionate, evidence-based safeguards, not as claims that every exception or warning sign proves misconduct.

OECD procurement integrity FATF NPO guidance

Finance boundary

This course is not an audit, accounting certification, or fraud investigation service.

This pathway should be presented as practical financial-control and anti-fraud awareness training. It does not replace qualified accounting advice, external audit, forensic investigation, donor-specific compliance review, or legal advice. Serious suspected fraud should be handled through competent organizational procedures, safe reporting channels, and qualified support.

Delivery options

Useful for local organizations, partner networks, and donor-readiness work.

Individual learningFor project managers, finance staff, grant writers, and consultants who need a stronger control vocabulary. Organization cohortFor NGOs and local partners building a shared minimum controls baseline. Finance controls workshopFor online or in-person sessions adapted to donor readiness, partner due diligence, or grant implementation.

Related learning

Connect financial controls with grants, partners, and organization readiness.

AI for Grants and Donor Readiness

Use stronger control language when preparing donor-facing proposals, budgets, and readiness notes.

Open grants pathway

Safeguarding and PSEA Foundations

Pair finance controls with safeguarding basics for a more complete organization-capacity baseline.

Open safeguarding pathway