As we learned this week, fund raising is a big part of the non-for-profit world. Donors will often expect favorable treatment from the organization if they donate funds. Lets take a look at how this can impact the not-for-profits transparency. You have been assigned to audit a state university. While reviewing the donor records, you note one of the donors has also been contracted to construct the new baseball stadium, a large and very lucrative contract. What do you do in this situation? What additional steps can you take to determine if a conflict of interest has occurred? What steps would you recommend the university take in the future to prevent possible conflicts of interest?