Commentary
Ideas, examined in detail.
Published articles from our team, with named authors and publication dates.
Commentary
A policy is not a procedure
Most charities have a fraud policy. Far fewer can show that it works.
· Performance Forensics

Commentary
Six questions every trustee should ask about fraud
Fraud rarely announces itself. In charities it tends to sit quietly where nobody looks too closely, often because everyone trusts each other.
· Performance Forensics

Commentary
The new fraud offence: what charity trustees need to know
Since 1 September 2025 large organisations in the UK can be prosecuted if they fail to prevent fraud. Many charities are caught by this offence, yet few trustees have looked closely at what it means for them.
· Performance Forensics