000			01423cam a22001694a 4500
999			_c2008 _d2008
020			_a0471446157 (cloth/website : alk. paper)
050	0	0	_aHV6691 _b.Z3 2003
100	1		_aZack, Gerard M.
245	1	0	_aFraud and abuse in nonprofit organizations : _ba guide to prevention and detection / _cGerard M. Zack.
260			_aHoboken, N.J. : _bJohn Wiley, _cc2003.
300			_axvii, 360 p. ; _c24 cm.
500			_aPublished simultaneously in Canada.
505			_aIntroduction 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.
650		0	_aFraud _xPrevention.
650		0	_aNonprofit organizations _xManagement.
942			_cBK