The document discusses internal controls that non-profit organizations should implement to prevent fraud. It describes examples of fraud that have occurred at non-profits, including embezzlement by executives. The presentation recommends establishing controls over financial reporting, operations, compliance with laws, and safeguarding of assets. Specific controls are suggested for areas like receipts, disbursements including payroll and vendors, cash reconciliation, and other policies around conflicts of interest and whistleblowing. The purpose is to provide reasonable assurance that non-profits meet objectives of accurate reporting, effective operations, legal compliance and asset protection.