Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection / Edition 1

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Overview

"The exposure that nonprofit organizations have to fraud and abuse is a very real risk and is growing every day. The key to preventing and detecting fraud and abuse is the implementation of a multifaceted organization-wide model of deterrence. This model, which is introduced in Chapter Two, relies upon involvement in fraud deterrence at every level of an organization and in virtually every function within an organization."
–from Chapter One

Business headlines today reflect an ongoing litany of "misdirected" assets, restated earnings, and out-and-out fraud. These cases, representing some of the biggest names in corporate America, have become frequent enough that much of their power to shock the public has been lost. But let the headlines involve a nonprofit or charitable organization, and the outcry can critically harm the organization involved–not to mention the goals they work so hard to achieve.

Fraud and Abuse in Nonprofit Organizations is the first book to provide a detailed examination of the myriad financial abuses that can occur in the nonprofit arena, along with specific guidelines for their detection and prevention. Nonprofit authority Gerard Zack combines his in-depth knowledge and experience with actual examples of nonprofit frauds, both how they were carried out and how they could have been prevented, as he answers questions including:

  • What makes a nonprofit organization uniquely vulnerable to fraud?
  • What are the most prevalent–and preventable–types of schemes?
  • Which financial controls are most effective for combating each type of scheme?
  • Which administrative systems and policies can best catch and control fraud?
  • What are the roles and duties of management and the board of directors?

Like mainstream, for-profit companies, nonprofits rely almost entirely on the goodwill and trust of the public. But with nothing but their good names to fall back on, nonprofit organizations can suffer irreparable harm from highly publicized cases of fraud. Fraud and Abuse in Nonprofit Organizations explains how to detect and prevent financial frauds and abuses, and helps executives implement controls to ensure that when money is entrusted to them–it stays with them.

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Product Details

  • ISBN-13: 9780471446156
  • Publisher: Wiley
  • Publication date: 6/19/2003
  • Edition number: 1
  • Pages: 384
  • Sales rank: 1,384,988
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.94 (d)

Meet the Author

Gerard M. Zack, CPA, CFE, MBA, is a director (partner) with Williams Young, LLC, a CPA and consulting firm. Founder of the Nonprofit Resource Center, a training, publishing, and resource center serving CFOs and external auditors of nonprofits, Zack is a certified fraud examiner and has worked almost exclusively with nonprofit organizations for over two decades and has consulted on fraud prevention with a variety of organizations. He is a frequent lecturer and seminar instructor who has trained more than 10,000 accountants and auditors, and is the author of three comprehensive textbooks as well as the monthly newsletter The Tax-Exempt Organization Alert! Mr. Zack can be contacted at the Nonprofit Resource Center Web site at www.nonprofitresource.com.

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Table of Contents

PART I. INTRODUCTION TO THE PREVENTION AND DETECTION OF FRAUD AND ABUSE.

Chapter 1. An Introduction to Fraud in the Nonprofit Sector.

Chapter 2. Overview of a Model for the Prevention and Detection of Fraud and Abuse.

PART II. FINANCIAL CONTROLS ASSOCIATED WITH SPECIFIC CATEGORIES OF FRAUD AND ABUSE.

Chapter 3. Revenue and Cash Receipts.

Chapter 4. Purchasing and Cash Disbursements.

Chapter 5. Payroll and Expense Reimbursements.

Chapter 6. Other Asset Misappropriations and Misuse.

Chapter 7. External Frauds.

PART III. FRAUDS COMMITTED BY, FOR, OR THROUGH NONPROFIT ORGANIZATIONS.

Chapter 8. Fundraising Fraud and Abuse.

Chapter 9. Fraudulent Reporting.

Chapter 10. Other Acts Attributable to Nonprofit Organizations.

PART IV. THE ROLES OF NON-FINANCIAL SYSTEMS.

Chapter 11. Human Resource Policies and Procedures.

Chapter 12. Administrative Systems and Policies.

PART V. THE ROLE OF MANAGEMENT AND THE BOARD OF DIRECTORS.

Chapter 13. Day-to-Day Management Activities.

Chapter 14. The Role of the Board of Directors.

Chapter 15. Financial Oversight and Analysis.

Appendix. Example Policies and Checklists.

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