|aFraud and abuse in nonprofit organizations :|ba guide to prevention and detection /|cby Gerard M. Zack.
|aHoboken, N.J. :|bJohn Wiley,|cc2003.
|axvii, 360 p. ;|c24 cm.
|aPublished simultaneously in Canada.
|aIncludes bibliographical references (p. 353-354) and index.
|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.