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Fraud and abuse in nonprofit organizations : a guide to prevention and detection
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Fraud and abuse in nonprofit organizations : a guide to prevention and detection

Author: Gerard M Zack
Publisher: Hoboken, N.J. : John Wiley, ©2003.
Edition/Format: Book : EnglishView all editions and formats
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Gerard M Zack
ISBN: 0471446157 9780471446156
OCLC Number: 51647432
Notes: Published simultaneously in Canada.
Description: xvii, 360 p. ; 24 cm.
Contents: Introduction to the prevention and detection of fraud and abuse. An introduction to fraud in the nonprofit sector. Overview of a model for the prevention and detection of fraud and abuse -- Financial controls associated with specific categories of fraud and abuse. Revenue and cash receipts. Purchasing and cash disbursements. Payroll and expense reimbursements. Other asset misappropriations and misuse. External frauds -- Frauds committed by, for, or through nonprofit organizations. Fundraising fraud and abuse. Fraudulent reporting. Other acts attributable to nonprofit organizations -- The roles of non-financial systems. Human resource policies and procedures. Administrative systems and policies -- The role of management and the board of directors. Day-to-day management activities. The role of the Board of Directors. Financial oversight and analysis.
Responsibility: Gerard M. Zack.
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