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

ISBN-13: 9780471446156 / Angielski / Twarda / 2003 / 384 str.

Gerard M. Zack

Opis

Protecting nonprofits from both internal and external fraud
This book addresses the most common fraud and abuse schemes committed against nonprofit organizations and explains how those schemes can be prevented and detected. It includes checklists covering each area of fraud and abuse as well as sample policies. The author, an expert in fraud prevention, focuses on the creation of a comprehensive fraud awareness and deterrence system that goes well beyond traditional internal financial controls.
Gerard M. Zack, CPA, CFE, MBA is a Director (Partner) with Williams Young, LLC. He founded the Nonprofit Resource Center, a training, publishing, and resource center serving nonprofit CFOs and external auditors. He is a frequent speaker on the topic of nonprofit fraud.

Spis treści

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.

O autorze

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.

Blurb

Praise for Fraud and Abuse in Nonprofit Organizations

"Gerry Zack’s book is a valuable resource for those who manage, audit, or investigate charities and other nonprofits. It is packed with information that can be used to reduce the high cost of fraud in this sector and to prevent the related reputational damage that can hurt a nonprofit’s ability to raise funds. This book can help ensure a nonprofit’s funds are used to help the needy and not wasted on lining a fraudster’s pockets."
Toby J. F. Bishop
President & CEO, Association of Certified Fraud Examiners

"This book should be required reading for all managers and boards of directors of nonprofits. No doubt, it will inspire many readers to take a fresh look at their organizations’ practices. Zack easily cuts through the fluff and zeroes in on the critical points. A rare find an informative how–to guide for avoiding and detecting fraud, written in an easy–to–digest, conversational tone. Zack is a master at making antifraud and compliance issues interesting as well as informative. Great as a primer, refresher, and a reference to be consulted again and again. Following Zack’s advice has the potential for radically reducing the amount of fraud in nonprofits."
Karla Snellings
Deputy Director, NW3C (National White Collar Crime Center)

In a climate in which public trust is at an all–time low, nonprofit organizations and their directors must take action to prevent fraud and abuse before their good name and financial support is damaged or lost forever. Fraud and Abuse in Nonprofit Organizations provides decision–makers with the most comprehensive, hands–on look yet at nonprofit fraud and abuse, and outlines a fraud awareness and deterrence system designed to uncover and stop financial dishonesty before its damage becomes irreparable.