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Educational Requirements and Fraud T...

Downs, Kimberly M.

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Educational Requirements and Fraud Training for Financial Administrators of Religious Not-For-Profit Organizations.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Educational Requirements and Fraud Training for Financial Administrators of Religious Not-For-Profit Organizations./
Author:	Downs, Kimberly M.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2023,
Description:	142 p.
Notes:	Source: Dissertations Abstracts International, Volume: 85-05, Section: A.
Contained By:	Dissertations Abstracts International85-05A.
Subject:	Education finance. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30687088
ISBN:	9798380858793

Educational Requirements and Fraud Training for Financial Administrators of Religious Not-For-Profit Organizations.
Downs, Kimberly M.

Educational Requirements and Fraud Training for Financial Administrators of Religious Not-For-Profit Organizations. - Ann Arbor : ProQuest Dissertations & Theses, 2023 - 142 p.

Source: Dissertations Abstracts International, Volume: 85-05, Section: A.

Thesis (Ph.D.)--Northcentral University, 2023.

This item must not be sold to any third party vendors.

The lack of educational requirements and fraud training for the financial administrators of religious not-for-profit organizations (RNPOs) is damaging to the organization, volunteers, donors and to society as a whole. The problem that was addressed by this study is the lack of specific educational requirements and fraud training for financial administrators on the subject of fraud detection and fraud deterrence in RNPOs. The purpose of this quantitative non-experimental, correlational study was to examine how education and fraud training of the financial administrators relates to the effectiveness of the internal control system to detect and deter financial fraud in RNPOs located in Georgia. Data were collected using a survey instrument from one key financial leader of RNPOs located within the state of Georgia. Descriptive statistics and bivariate statistical analysis using simple regression were utilized to determine the relationship of the above five critical influences on LIC score. The sample mean value (3.91) for the LIC score as compared to the for-profit benchmark (5.0) suggested the level of internal controls is inadequate. While this data is consistent with previous studies, this study did not support a relationship between the variables analyzed. The lack of internal controls, insufficient segregation of duties, and lack of any type of fraud training by many RNPOs supports the premise that there is a need for educational requirements and fraud training. RNPOs are not exempt from the potential for fraud simply because they involve faith or charity. Findings and implications are discussed including the recommendations for future research, both quantitative and qualitative, to further explore accounting/internal control best practices in religious not-for-profit organizations. 

ISBN: 9798380858793Subjects--Topical Terms:

3172165
Education finance.
Subjects--Index Terms:

Fraud training

Educational Requirements and Fraud Training for Financial Administrators of Religious Not-For-Profit Organizations.
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520 $a The lack of educational requirements and fraud training for the financial administrators of religious not-for-profit organizations (RNPOs) is damaging to the organization, volunteers, donors and to society as a whole. The problem that was addressed by this study is the lack of specific educational requirements and fraud training for financial administrators on the subject of fraud detection and fraud deterrence in RNPOs. The purpose of this quantitative non-experimental, correlational study was to examine how education and fraud training of the financial administrators relates to the effectiveness of the internal control system to detect and deter financial fraud in RNPOs located in Georgia. Data were collected using a survey instrument from one key financial leader of RNPOs located within the state of Georgia. Descriptive statistics and bivariate statistical analysis using simple regression were utilized to determine the relationship of the above five critical influences on LIC score. The sample mean value (3.91) for the LIC score as compared to the for-profit benchmark (5.0) suggested the level of internal controls is inadequate. While this data is consistent with previous studies, this study did not support a relationship between the variables analyzed. The lack of internal controls, insufficient segregation of duties, and lack of any type of fraud training by many RNPOs supports the premise that there is a need for educational requirements and fraud training. RNPOs are not exempt from the potential for fraud simply because they involve faith or charity. Findings and implications are discussed including the recommendations for future research, both quantitative and qualitative, to further explore accounting/internal control best practices in religious not-for-profit organizations. 
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