ACCOUNT 777 Fraud from the Manager's Perspective Case Analysis 3 ANALYSIS REQUIREMENTS Case Analysis 3 builds on the New Day Products (NDP) scenario in Case Analysis 2. You are to make recommendations to NDP on Fraud Risk Governance and the development of a Fraud Risk Management (FRM) program, addressing the following aspects. Refer to the Anti-Fraud Playbook Play 1 and Play 2 (including Appendices A and C) for guidance. 1. Play 1: Understand Where You Are and Where You Want to Be (15 points) a. Assume NDP's current state in the Anti-Fraud Maturity Assessment Model is Ad Hoc. Recommend a goal state for NDP -for the Fraud Risk Governance FRM principle only - and explain why you believe your recommended state should be NDP's goal. b. Provide a recommended implementation timeline. c. You may choose to recommend different short-term and long-term goal states; however, explain your reasoning and incorporate both/all states in the implementation timeline. 2. Play 2: Create a Culture (15 points ) a. Define roles and responsibilities for the FRM program. Refer to the Case Analysis 2 requirements handout for the case scenario. In addition, below are some additional details about NDP's services as well as some insights about nonprofit organizations that may help you in addressing the above requirements. Recall that NDP is a nonprofit organization that provides employment and social services to people with disabilities in cooperation with private and public community organizations and businesses. Employment services include employment planning and employer-employee matching services. Employment planning programs assist participants with vocational decisions through standardized testing, situational assessments, and community-based job tryouts. Individually tailored programs culminate in a service report that details participants' vocational strengths and developmental needs and helps participants choose vocations. Matching services match participants' abilities to job requirements and provide additional assistance through on-site job coaching. Social services include a developmental disabilities program and adult living center. The developmental disabilities program teaches life skills that not only encompass social skills but more fundamental skills such as cooking. The program is tailored to each participant's needs, goals, preferences, and interests. The training is provided in context, whether at home or the workplace. Residents at the adult living center participate in the developmental disabilities program, but the adult living center also fosters greater community interaction and involvement. In addition to participating in arts, crafts, and games at the center, residents participate in trips to local events. The primary goals of nonprofit organizations generally focus on providing benefits to society. Nonprofit organizations are frequently funded by donations and government grants. Although donors and other funding sources do not usually expect monetary returns from investments of time and resources, they do expect the nonprofit to make measurable progress toward its mission. A nonprofit can generate income, but it must be recycled back into the organization to achieve the organization's objectives. A nonprofit's workforce often includes a large amount of volunteer efforts, often hindering nonprofits from attracting skilled employees. However, nonprofits can sometimes attract employees who are strongly motivated by the organization's mission, leading to a sense of community and motivations by intrinsic rewards. Nonprofits have no owners and are generally considered accountable to the public they serve and to the state agencies and tax authorities by which they are regulated. Much like for-profit organizations, nonprofits rely on boards of directors for financial and strategic oversight. Boards also help to develop and maintain operational policies in support of the organization's mission. GENERAL REQUIREMENTS Prepare a typewritten report of approximately 2-3 pages to address the analysis requirements. You should prepare this assignment from the perspective that the resulting report will go to NDP's Board of Directors. Your report should exhibit professional language, grammar, and organization. Responses should reflect application of critical thinking and logical analyses. Properly cite and provide a reference list for any outside sources, if appropriate (reference list does not count toward page count)