Most small charities don't lose money to fraud because someone was clever. They lose it because no one was watching the basics.A trusted bookkeeper. A single cheque signatory. A finance role nobody else fully understands. In small charities and nonprofits, the very qualities that make them special: trust, goodwill, lean and dedicated teams, are often the ones that leave them exposed. And when money does go missing, it is rarely dramatic. It is quiet, slow, and devastating: months of small losses hidden in plain sight while the reports look normal and the relationships stay warm.
Accountable by Design is the practical guide every trustee, chief executive, treasurer, and finance volunteer wishes they'd had sooner. Written by a chartered accountant and accredited counter-fraud specialist, it assumes no accounting background and turns "internal control" from an intimidating phrase into a set of simple, repeatable habits any organisation can adopt — whatever its size or budget.
At its heart is the
TRUST Financial Integrity Framework™: five essential controls that protect your organisation without burying it in bureaucracy. Inside, you'll find:
- The minimum acceptable practice every charity should have in place, even with limited capacity
- How to recognise the common pitfalls that catch small organisations out, before they cost you
- Ready-to-use checklists, templates, and self-assessments you can put to work straight away
- The questions every board should be asking about money, risk, and oversight
- A clear 90-day roadmap to move your organisation from exposed to protected
This is not theory. It's a field guide to the areas where small charities are most at risk, written in plain language, built around real scenarios, and full of quick wins you can act on this week.
Whether you run a community group on a modest budget or sit on the board of a growing nonprofit,
Accountable by Design will help you safeguard your funds, your mission, and the trust your supporters place in you.
Protect what you've built — and design accountability into it from the start.Table of Contents
Introduction
PART I: NONPROFIT VULNERABILITIES
1. Why Small Nonprofits Are Vulnerable
PART II: THE TRUST FINANCIAL INTEGRITY FRAMEWORK
2. The TRUST Financial Integrity Framework - Five Essential Controls Every Small Nonprofit Needs
3. T - Transaction Controls
4. R - Reconciliation
5. U - Underlying Evidence
6. S - Segregation of Duties
7. T - Third-Party Oversight
8. Field Guide - Applying the TRUST Framework to Common High-Risk Processes
9. Technology and Data Controls - Protecting Your Nonprofit in a Digital World
PART III: GOVERNANCE AND RISK MANAGEMENT
10. Good Governance - What Holds It All Together
11. Risk Management Essentials - Protecting Your Small Nonprofit
PART IV: OPERATIONAL SAFEGUARDS
12. Building a Culture of Financial Integrity
13. Operational Safeguards - Beyond the Ledger
14. Fraud in Nonprofits - What You Need to Know and Do
15. Working with Professionals
16. Growing Smart - Scaling Controls as Your Organisation Expands
PART V: CONCLUSION AND 90-DAY IMPLEMENTATION ROADMAP
17. Your 90-Day Implementation Roadmap
18. Conclusion
PART VI: APPENDICES
Appendices 1-11: Regulatory context, templates, and toolkits
Download the Editable Toolkit
Notes and Sources
Glossary
Acknowledgements
About the Author
Free Resources for Your Organisation
Abi Areh is a chartered accountant, auditor, and accredited counter fraud specialist with extensive public sector and nonprofit experience. She has investigated fraud, advised boards through financial crises, and served as a charity trustee. She founded Table Stewards to help nonprofit organisations protect what matters most. www.tablestewards.com
