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| Author | : Gerard M. Zack |
| Publisher | : John Wiley & Sons |
| Total Pages | : 388 |
| Release | : 2003-06-19 |
| Genre | : Business & Economics |
| ISBN | : |
Table of contents
| Author | : John Lauck |
| Publisher | : |
| Total Pages | : 42 |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
Nonprofit organizations are at an increased risk for the occurrence of fraud due to their inherently trusting nature and the limited availability of resources for fraud prevention measures. Because charitable organizations rely on positive public image and donor perceptions of organizational effectiveness for continued funding, it may be difficult or impossible for a nonprofit to remain financially viable once fraud occurs. We conduct an experimental investigation with potential donors to determine which actions improved the likelihood that they would contribute to a nonprofit organization following a material misappropriation of assets fraud. Modifying and enhancing board of director oversight had the highest and only statistically significant positive effect on potential donations. Moreover, firing an Executive Director, who was not involved in the fraud, reduced both the likelihood and amount of planned giving.
| Author | : Edward J. McMillan |
| Publisher | : John Wiley & Sons |
| Total Pages | : 240 |
| Release | : 2006-04-14 |
| Genre | : Business & Economics |
| ISBN | : 0471733431 |
IS YOUR NONPROFIT VULNERABLE TO FRAUD? Fraud or embezzlement discovered within a major corporation ultimately leads to front-page scandals and a few raised eyebrows. But the mere suggestion or evidence of fraud within a nonprofit can cause irreversible damage to its reputation, its support base, and, eventually, its very existence. Preventing Fraud in Nonprofit Organizations is the proactive manual your organization needs to detect fraud and prevent it from affecting your organization's bottom line and name. Brimming with details of hundreds of actual fraud and embezzlement schemes, it provides specific, practical advice on strengthening the areas in which your nonprofit may be most vulnerable. This hands-on guide shows nonprofit accountants, CFOs, financial consultants, board members, and managers how to: * Know the four consistent areas of high risk * Thoroughly evaluate their organization's system of internal controls * Assemble a fraud examination team * Document a fraud action plan * Expose weaknesses that could lead to fraud * Take corrective action to reduce the possibility of victimization Fraud deterrence is not exclusive to large corporations. Recommended reading for nonprofit professionals, Preventing Fraud in Nonprofit Organizations will motivate executives to take a fresh and intensive look at their organization's practices and act to protect from financial dishonesty.
| Author | : Gary Snyder |
| Publisher | : Xlibris Corporation |
| Total Pages | : 241 |
| Release | : 2011-06-28 |
| Genre | : Political Science |
| ISBN | : 1462875408 |
Silence: The Impending Threat to the Charitable Sector is a high-stake and explosive investigative work about charity misdeeds. As you read this cover, there is a noteworthy charity fraud being perpetrated. Scandals threaten to destroy the reputation of the charitable sector. These scandals threaten to destroy the reputation of powerful organizations and their leaders. Charity malfeasance is an addiction of epic proportions. Charity leaders and regulators, by their silence and denial, are enablers. Because the misdeeds were kept secret, there was no public outcry. The secrets are now being exposed. The sector needs a new paradigm, and Silence makes numerous suggestions as to how to turn it around. This exposé is based on the largest repository of charity fraud anywhere. Many trusted leaders are exposed including board members, presidents, superintendents, chief executive officers, accountants— and more. They embezzled, forged, extorted, and falsified records; they self-dealt, negligently managed assets, and had multiple conflicts of interest.
| Author | : Dawn Marie Schwartz |
| Publisher | : |
| Total Pages | : 191 |
| Release | : 2019 |
| Genre | : Fraud |
| ISBN | : |
Nonprofit organizations are especially vulnerable to fraud. Incidents of fraud can have devastating consequences on these organizations and the nonprofit sector overall. This applied doctoral research project examined the use of financial predictors for reported fraud in U.S. nonprofit organizations. The study utilized financial data from 2017 IRS Form 990 filings of 644 U.S. nonprofit organizations with a 501(c)(3) tax exempt status. The researcher performed logistic regression analysis to determine and evaluate any associations between the financial variables and the existence of reported fraud. Three of the financial variables, cash growth rate (p=.001), asset growth rate (p=.046), and the ratio of disqualified compensation to total compensation (p=.033), were found to be statistically significant as individual predictors for reported fraud in the sample analyzed. The prediction model using seven financial variables (revenue growth rate, program expense ratio, cash growth rate, the ratio of cash to total assets, asset growth rate, the ratio of top compensation to total expenses, and the ratio of disqualified compensation to total compensation) was found to be a significant prediction model (p=.001) for reported fraud in the sample analyzed. The model explained five percent (5%) of the variance in the likelihood of fraud and correctly classified 66.7% of the cases analyzed. The findings of this research are useful to auditors, policymakers, management, board members, donors, creditors, and other stakeholders of nonprofit organizations for evaluation of fraud risk, analysis, and development of effective internal controls to protect against fraud.
| Author | : Marion R. Fremont-Smith |
| Publisher | : Harvard University Press |
| Total Pages | : 580 |
| Release | : 2008-12-15 |
| Genre | : Business & Economics |
| ISBN | : 9780674037298 |
The nonprofit sector is a vital component of our society and is allowed the greatest freedom to operate. The public understandably assumes that since nonprofit organizations are established to do good, the people who run nonprofits are altruistic, and the laws governing nonprofits have reflected this assumption. But as Marion Fremont-Smith argues, the rules that govern how nonprofits operate are inadequate, and the regulatory mechanisms designed to enforce the rules need improvement. Despite repeated instances of negligent management, self-interest at the expense of the charity, and outright fraud, nonprofits continue to receive minimal government regulation. In this time of increased demand for corporate accountability, the need to strengthen regulation of nonprofits is obvious. Fremont-Smith addresses this need from a historical, legal, and organizational perspective. She combines summaries and analysis of the substantive legal rules governing the behavior of charitable officers, directors, and trustees with descriptions of the federal and state regulatory schemes designed to enforce these rules. Her unique and exhaustive historical survey of the law of nonprofit organizations provides a foundation for her analysis of the effectiveness of current law and proposals for its improvement.
| Author | : Stephen Pedneault |
| Publisher | : John Wiley & Sons |
| Total Pages | : 213 |
| Release | : 2010-02-08 |
| Genre | : Business & Economics |
| ISBN | : 0470560479 |
A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in court Anatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant. In each phase, the author provides insights based on his twenty-two years as a forensic accountant from where to sit at the table when you bring the suspected fraudster in for questioning, to how you protect the key sources of information that the suspect will try to destroy once he or she realizes they are under investigation. In-depth analysis of a fraud investigation Based on an actual investigation conducted by the author Each chapter contains valuable tips and key considerations, providing subtext for why decisions were made and bringing to light potential risks A fascinating, insider look at a fraud investigation, Anatomy of a Fraud Investigation helps you better understand fraud detection, investigation, and prevention-from the inside out.
| Author | : Lisa L. Sandoe |
| Publisher | : |
| Total Pages | : 101 |
| Release | : 2000 |
| Genre | : |
| ISBN | : |
| Author | : Oliver May |
| Publisher | : Routledge |
| Total Pages | : 354 |
| Release | : 2016-05-12 |
| Genre | : Business & Economics |
| ISBN | : 1317032225 |
There are an estimated 40,000 international Non-Government Organisations (NGOs), working in an enormous global aid industry; official development assistance alone reached £90bn in 2014. This is supplemented by huge voluntary giving – the UK public, for example, give around £1bn a year to overseas causes. These organisations face a unique challenge from fraud and corruption. Operating in the world’s most under-developed and fragile environments, with minimal infrastructure and trust-based cultures, the risk is high. And, being wholly reliant on donors and supporters for income, so are the stakes. Researchers make different estimates of the scale of the problem facing the sector. Some research implies that losses to the global aid budget caused by occupational fraud and abuse may be in the billions of pounds, while those to the British public's voluntary overseas donations could be in the tens of millions. For many sector professionals working in the developing world, these estimates are readily believable. Fighting Fraud and Corruption in the Humanitarian and Global Development Sector by Oliver May is a timely, accessible and relevant how-to guide, which explores the scale and nature of the threat, debunks pervasive myths, and shows readers how to help their NGOs to better deter, prevent, detect and respond to fraud and corruption.
| Author | : |
| Publisher | : |
| Total Pages | : |
| Release | : 2007 |
| Genre | : Accounting |
| ISBN | : |
"Financial statement fraud in nonprofit organizations is perpetrated using methods that are very different than those used by commercial businesses, and is committed for very different reasons as well. Financial reporting fraud may be committed by either sham charities or by actual working organizations. And the methods used to commit these frauds may surprise you."--Website.
