According to the Pew Research Center, 84% of people around the world affiliate themselves with a religious organization. With such a large majority of people connected to religion, churches, synagogues, mosques and other religious centers are seen as pillars of the community. They are often involved charitable works such as distributing food and supplies for the needy or providing moral counsel for congregants. In the U.S., religious institutions are classified as tax-exempt and viewed as public charities; they are technically nonprofits for tax purposes.

However, even groups that purport to do good works and are supposed to be run by people of unblemished character can fall victim to fraud. In his session “Fleecing the Flock: Reducing the Risk of Fraud at Religious and Community Organizations,” at the 31st Annual ACFE Global Fraud Conference, Rollie Dimos, CFE, told attendees that unfortunately organizations like churches can provide fertile ground for fraudsters. Dimos, the director of internal audit for the Assemblies of God National Office said, “[Fraud happens] even in these organizations with high morals, high ethics, high integrity.”