Fraud and abuse in nonprofit organizations : a guide to prevention and detection /
Zack, Gerard M,
Fraud and abuse in nonprofit organizations : a guide to prevention and detection / [print] Gerard M. Zack. - Hoboken, New Jersey : John Wiley, (c)2003. - xvii, 360 pages ; 24 cm.
Published simultaneously in Canada.
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.
9780471446156
2003002599
Fraud--Prevention.
Nonprofit organizations--Management.
HV6691.Z16.F738 2003
Fraud and abuse in nonprofit organizations : a guide to prevention and detection / [print] Gerard M. Zack. - Hoboken, New Jersey : John Wiley, (c)2003. - xvii, 360 pages ; 24 cm.
Published simultaneously in Canada.
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.
9780471446156
2003002599
Fraud--Prevention.
Nonprofit organizations--Management.
HV6691.Z16.F738 2003