David Wortham
Lead Auditor
Biography
Key Skills - Qualified Chartered Accountant since 1985 - Practical approach to finding solutions - Deep understanding of the international NGO sector - Wide range of experience within that sector - Excellent presentation and facilitation skills
Events
NGOs and Auditors – the Fraud Conspiracy?
Funds in NGOs are repeatedly subject to major frauds. This creates difficulties for the NGOs, undermines their credibility with funders and, most of all, lets down the beneficiaries, denying them the support they desperately need.
100% Vouching – Good or Bad?
In my work with auditors over the last fifteen years, I have met several who were very proud of their audit methodology relying on 100% vouching of all transactions.
NGO audit certificate
David audited charities and NGOs around the world for twenty-five years. Over the last twelve years he has trained hundreds of audit firms in the area of NGO audit. He has found that the quality of NGO audits and the attitude of the audit profession to that sector are almost universally poor, in firms of all sizes.
Taking the Fear Out of Audit – Audit for Non-Auditors
Do you work for an NGO? Do you ever wonder about the point of an audit? Do you ever wonder why an audit costs so much? Do you ever wonder what your auditors are talking about?
NGOs and Auditors – The Fraud Conspiracy
In November 2020, David Wortham led a discussion looking at the reasons why so many frauds in NGOs are not identified by auditors. If you missed it then, or would like to discuss the issues further, this popular event will be repeated on 25 March 2022
Draft Non-Profit Accounting Guidance – potential danger for NPOs?
In November 2022 the IFR4NPO initiative released the first exposure draft (ED) of the proposed International Non-Profit Accounting Guidance – INPAG. This guidance, when issued, will have a significant impact on reporting in the not for profit (NPO) sector.
Planning NGO Audits
Experience has shown that there are significant weaknesses in the audit approach used by many firms, regardless of firm size and the type of audit methodology. These weaknesses mean that an audit has a high probability of failing to identify very material errors, especially those arising from fraud.
Taking the Fear Out of Audit – Audit for Non-Auditors
Do you work for an NGO? Do you ever wonder about the point of an audit? Do you ever wonder why an audit costs so much? Do you ever wonder what your auditors are talking about?
Taking the Fear Out of Audit – Audit for Non-Auditors
Do you work for an NGO? Do you ever wonder about the point of an audit? Do you ever wonder why an audit costs so much? Do you ever wonder what your auditors are talking about?
NGO audit certificate
David audited charities and NGOs around the world for twenty-five years. Over the last twelve years he has trained hundreds of audit firms in the area of NGO audit. He has found that the quality of NGO audits and the attitude of the audit profession to that sector are almost universally poor, in firms of all sizes.
Audit working papers (Empacta members only)
How to build an audit file that will stand up to external scrutiny and justify an audit?