Fraud and abuse in nonprofit organizations :

Zack, Gerard M.

Fraud and abuse in nonprofit organizations : a guide to prevention and detection / Gerard M. Zack. - Hoboken, N.J. : John Wiley, c2003. - xvii, 360 p. ; 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.

0471446157 (cloth/website : alk. paper)


Fraud--Prevention.
Nonprofit organizations--Management.

HV6691 / .Z3 2003
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