class presented their cases on money laundering which had involved non-profit organizations. A total of ten local and global cases were presented by the students. For each case, the students need to highlight and explain the three stages of money laundering: placement, layering and integration. Theoretically, the identification seems very straight forward. However, in actual money laundering cases the stages may not be observable, hence making investigation and data collection a challenging process. 
Students are also required to assess the internal control system of the organisations involved in each money laundering case and to gauge the pepetrators's personality with suitable fraud theory. All in all, as a facilitator for the course, I am very happy with the students presentations. They have shown maturity and have used suitable analytical tools to assess and evaluate their cases.
Among the NPO cases selected include Baptist Foundation of Arizona, Holy Land Foundation, Benevolence International Foundation, United Charity in Australia and the Universal Church of the Kingdom of God. Congratulations all...
