CPAs' Role in Fighting Fraud in Nonprofit Organization

Andrea McNeal; Jeffrey E Michelman

CPAs' Role in Fighting Fraud in Nonprofit Organization

Research output: Contribution to journal › Article › peer-review

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.

Original language	American English
Pages (from-to)	60-63
Journal	The CPA Journal
State	Published - Jan 1 2006

Keywords

Accountants
Accounting firms
Sarbanes-Oxley Act
community-based nonprofit
fraud
internal auditing
internal controls
nonprofit organizations

Disciplines

Accounting
Finance and Financial Management

Access to Document

CPAs Role in Fighting Fraud in Nonprofit OrganizationFinal published version, 2.14 MBLicense: Unspecified

Cite this

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title = "CPAs' Role in Fighting Fraud in Nonprofit Organization",

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.",

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AB - 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.

KW - Accountants

KW - Accounting firms

KW - Sarbanes-Oxley Act

KW - community-based nonprofit

KW - fraud

KW - internal auditing

KW - internal controls

KW - nonprofit organizations

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M3 - Article

SP - 60

EP - 63

JO - The CPA Journal

JF - The CPA Journal

ER -

CPAs' Role in Fighting Fraud in Nonprofit Organization

Abstract

Keywords

Disciplines

Access to Document

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