Although SAS No. 99, Consideration of Fraud in a Financial Statement Audit has been effective for several years, this course has been revised to help auditors understand how to spot where fraud is most likely to occur in a not-for-profit organization. In addition, we will focus on things that a small to medium size not-for-profit organization can do to implement internal controls that aid in the prevention of fraud. Finally, we will review the basics of SAS 99, discuss where firms have had challenges in implementing the standard and explore how a firm can integrate the procedures required by SAS 99 with the new Risk Assessment SASs.