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Internal Control Strategies to Limit...

Tracey, Ralston,

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Internal Control Strategies to Limit Nonprofit Organization Fraud and Embezzlement Costs /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Internal Control Strategies to Limit Nonprofit Organization Fraud and Embezzlement Costs // Ralston Tracey.
作者:	Tracey, Ralston,
面頁冊數:	1 electronic resource (140 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-09, Section: A.
Contained By:	Dissertations Abstracts International84-09A.
標題:	American studies. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30313227
ISBN:	9798377629504

Internal Control Strategies to Limit Nonprofit Organization Fraud and Embezzlement Costs /
Tracey, Ralston,

Internal Control Strategies to Limit Nonprofit Organization Fraud and Embezzlement Costs /Ralston Tracey. - 1 electronic resource (140 pages)

Source: Dissertations Abstracts International, Volume: 84-09, Section: A.

Employee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured interviews and a review of income and expenditure statements, balance sheets, operational budgets, training policies, and meeting minutes. Using Yin's 5-step analysis process, three themes emerged: (a) procedures established helped leaders prevent losses from employee fraud and embezzlement costs, (b) board of director oversight to mitigate risk and fraud, and (c) transparency and communication amongst leaders. A key recommendation is for nonprofit leaders to implement cash processing procedures, checks and credit card procedures, and ethics and training programs to limit employee fraud and embezzlement costs. The implications for positive social change include the potential to mitigate the risk of fraud and embezzlement costs within organizations and to provide enhanced business success, increasing nonprofit resource availability for improving the economic status of the local community.

English

ISBN: 9798377629504Subjects--Topical Terms:

2122720
American studies.
Subjects--Index Terms:

Fraud triangle

Internal Control Strategies to Limit Nonprofit Organization Fraud and Embezzlement Costs /
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