This paper examines fraud within charitable organisations, distinguishing it from broader non-profit fraud. It analyses charity fraud impact, the main types and methods of charity fraud, their underlying behavioural and organisational drivers, and existing prevention and detection strategies, while identifying key research gaps.
A systematic literature review (SLR) of peer-reviewed studies published between 2000 and 2025 was conducted, following PRISMA guidelines to ensure transparency and replicability. Eighteen studies met the inclusion criteria and were thematically analysed to identify patterns in fraud typologies, drivers and countermeasures.
Research on charity fraud remains limited and fragmented. Most studies originate from the United Kingdom and the United States and focus primarily on opportunity factors, giving comparatively little attention to other fraud drivers – such as motives, rationalisation, integrity and capability. Empirical evidence is scarce, particularly concerning donor-targeted fraud and the sector-wide impacts of charity fraud. Countermeasures are largely conceptual and seldom empirically tested, while technological approaches receive minimal attention.
The study introduces an integrated conceptual framework linking charity fraud typologies, drivers and countermeasures across behavioural, organisational, regulatory and technological levels. This framework provides a diagnostic and planning tool for researchers, policymakers and practitioners, informing proportionate regulation, stronger internal governance and more effective prevention strategies across the charitable sector.
This study provides one of the first systematic reviews focused exclusively on charity fraud. By synthesising evidence across four dimensions – impacts, methods, drivers and countermeasures – it establishes a structured foundation for advancing academic understanding and developing evidence-based, integrated anti-fraud responses that strengthen accountability and public trust in the charitable sector.
