Audit parters Terri McKnight and Amy Boland provided on overview of the Association of Certified Fraud Examiners’ 2010 report on fraud including an analysis of the impact of fraud on organizations and the most likely perpetrators of fraud. Their discussion also highlighted key motives for fraud at nonprofits including economic hard times and internal threats, types of fraud, the vulnerability of nonprofits, and provided insights to control for fraud and how to respond when it is discovered.