In recent years, greater attention has been paid to fraud at not-for-profit organizations (NFPs). This fraud has been fairly extensive, with some studies estimating that $1 out of every $8 donated to NFPs is misappropriated. All of the following factors contribute to fraud at NFPs EXCEPT: Donors rarely monitor the performance of NFPs after they donate. NFPs may not invest in adequate internal controls because they want to limit administrative costs. Audit firms tend to charge very high audit fees to NFPs. Historically, there has been limited oversight by regulatory agencies