Humanitarian Academy

Finance, HR and admin

NGO finance and compliance: accounting, cash management, control and audit

Supporting documents, petty cash, budget, internal controls and audit: the financial management that protects the NGO.

  • 3 days · 18 hours
  • 3 levels · 3 certificates
  • 2 scenarios
  • Verifiable certificate
Start the course
  • Free, unlimited access
  • 3 one-day modules
  • 2 scenarios and 9 quiz questions
  • 3 graded case studies and 3 exams
  • Certificate in your name, verifiable online

What you will learn

  • Keep clear accounts: supporting documents, cost codes, bank and cash reconciliations.
  • Manage cash flow and monitor the budget to avoid overspending and ineligible costs.
  • Set up internal controls and prepare for audits and donor capacity assessments.

Course information

Level
Beginner → Intermediate → Advanced (one certificate per level)
Study time
18 hours over 3 days (lessons, case studies, exercises)
Format
Online, at your own pace, free and unlimited access
Assessment
Per level: graded case study + 20-question exam (30 to 40 min, pass marks 70%, 75% and 80%)
Credential
Named, numbered certificate of achievement, verifiable online (QR code)
Reference frameworks
Humentum (formerly Mango) · IAASB · CHS Alliance, Groupe URD, Sphere

💼 Finance, HR and admin jobs

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Prepare for the written test and interviewA model written test in this field, interview questions with sample answers and the STAR method.See the model test →

A 3-level certification pathway

Progress from Beginner to Advanced. Each level ends with a graded case study and a timed exam, and leads to its own verifiable certificate.

Level 1Beginner

Exam: 20 questions · 30 min · 70% to pass

Beginner certificate

By the end of this level, you will be able to:
  • Understand the basic accounting principles of an NGO.
  • Know supporting documents and petty cash management.
  • Read a simple budget follow-up.
  1. Day1Accounting, cash management and budget controlSupporting documents first and foremost · Cash and bank · Budget monitoring · The expenditure cycle step by step: from expressed need to filed voucher · Month-end closing: timetable, reconciliations and consistency checks · Eligibility, direct costs and shared costs: applying donor rules · Worked example: the month 7 budget versus actuals and the reallocation request · Common mistakes, auditor expectations and adapting to context · Reusable toolkit: checklists and templates · Interview questions and key references Scenario: The cash box that does not balance
  2. Graded case study : The field office cash box Field base · 20 questions including a case study · 70% to pass
Level 2Intermediate

Exam: 20 questions · 30 min · 75% to pass

Intermediate certificate · Opens after the Beginner certificate

By the end of this level, you will be able to:
  • Monitor budget versus actual and analyse variances.
  • Apply internal controls (segregation of duties, thresholds, reconciliations).
  • Prevent and detect fraud.
  1. Day2Internal controls, fraud and auditInternal controls · Preventing and dealing with fraud · Audit and capacity assessment · Designing a proportionate internal control system · Mapping fraud and diversion risks · Vetting third parties: sanctions, conflicts of interest and due diligence · Worked example: capacity assessment of a national partner · Preparing for, supporting and closing a project audit · Common mistakes and adapting to context · Interview questions and key references Scenario: Before the donor audit
  2. Graded case study : Budget variances Quarterly budget review · 20 questions including a case study · 75% to pass
Level 3Advanced

Exam: 20 questions · 40 min · 80% to pass

Advanced certificate · Opens after the Intermediate certificate

By the end of this level, you will be able to:
  • Manage multi-donor cash flow and exchange-rate risk.
  • Conduct an investigation into suspected fraud.
  • Organise an audit and follow up its recommendations.
  1. Day3Advanced module Cash flow, fighting fraud and auditsManaging cash flow · Fraud: prevent, detect, respond · Passing an audit · Building a multi-donor cash flow forecast: the method · Worked example: a six-month cash flow forecast and its corrective measures · Exchange rates, fund transfers and high-risk payment channels · Conducting an investigation into suspected fraud, from report to findings · After the audit: disallowed costs, action plan and recovery · Adapting to context, common mistakes, interview questions and references
  2. Graded case study : Suspected fraud and audit Country office, multi-donor programme · 20 questions including a case study · 80% to pass

Who is it for?

Finance assistants and officers, accountants, administrators, project and base managers who approve expenditure, and directors of national NGOs preparing for an audit or a capacity assessment.

The certificate

With at least 70% correct answers in the final assessment, you receive a certificate in your name, with a unique code that recruiters can verify on Humanitaires Jobs. A free Humanitarian Network account is required.

Key concepts

The vocabulary you need to master for this course and the exam.

Segregation of duties
Dividing the steps of an expense between several people to limit fraud.
Bank reconciliation
A monthly comparison between the accounts and the bank statements.
Budget vs actual
Monitoring of spending variances by budget line.
Screening
Checking suppliers and partners against sanctions lists.
Supporting document
A document proving that an expense is real and eligible.
Conflict of interest
A situation in which a personal interest may influence a professional decision.
Cash flow forecast
An estimate of upcoming liquidity needs.
Whistleblower
A person who reports wrongdoing in good faith, protected by the organisation's policy.

References and recommended reading

The official texts and sector reference works on which the course is based.

  1. Humentum (formerly Mango) (2021). Mango: financial management guides for NGOs. www.humentum.org
  2. IAASB (2022). International Standards on Auditing (ISA). www.iaasb.org
  3. CHS Alliance, Groupe URD, Sphere (2024). Core Humanitarian Standard on Quality and Accountability (CHS). www.corehumanitarianstandard.org
  4. United Nations Office for Project Services (2023). Zero-tolerance policy on fraud and corruption (example). www.unops.org