TCAA Academy · Financial Controls and Anti-Fraud Basics for NGOs

Financial Integrity and Anti-Fraud Control Pack

Build one connected, usable control pack for a fictional organization or a safely sanitized real-world context. The submission should show how responsibilities, evidence, exceptions, review, and improvement work together.

Required components

Governance and accountability map.
Financial and fraud risk register with prioritization.
Approval and delegation matrix.
Segregation-of-duties map, including compensating controls for small teams.
Procurement control workflow and exception route.
Vendor or payee bank-detail change protocol.
Cash, bank, mobile-money, payroll, and advance reconciliation schedule.
Protected reporting and authorized escalation pathway.
Control test sheet with one fictional sample and a documented deviation.
Thirty-day improvement plan with owners, dates, evidence, and retesting.

Tabletop scenarios

Apply the pack to three short scenarios: an urgent procurement exception, a bank-detail change request, and an unexplained reconciliation difference. Record the decision, evidence, approver, immediate safeguard, and follow-up.

Review criteria

Criterion	What credible work demonstrates
Risk alignment	Controls respond to stated risks and are proportionate to the organization.
Ownership	Every key control has an owner, reviewer, evidence source, and exception route.
Practicality	The design can operate with the stated staffing, systems, and field conditions.
Evidence	A reviewer could test whether the control operated without relying on memory.
Boundaries	Red flags are handled neutrally and safely; the learner does not conduct an unauthorized investigation.

Professional boundary. This learning assignment is not an audit opinion, forensic investigation, legal assessment, donor approval, or declaration that an organization is fraud-free. Do not submit real bank details, personal identifiers, allegations, or confidential case evidence.