Article
CPAs' Role in Fighting Fraud in Nonprofit Organization
Accounting and Finance Faculty Publications
Document Type
Article
Publication Date
1-1-2006
Disciplines
Abstract
The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.
Rights Statement
In Copyright
Citation Information
Andrea McNeal and Jeffrey E Michelman. "CPAs' Role in Fighting Fraud in Nonprofit Organization" (2006) Available at: http://works.bepress.com/jeffrey_michelman/4/
Originally published in The CPA Journal, (January 2006), pp.60-63.
http://www.nysscpa.org/cpajournal/2006/106/essentials/p60.htm