文章基本信息

标题：Internal Controls and Fraud Schemes in Not-For-Profit Organisations: A Guide for Good Practice
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作者：Shewangu Dzomira
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：2
页码：118-126
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Fraud has become a cause of concern despite the nature and type of business being carried by an organisation. Not-for-profit entities cannot be neglected when considering good governance since the trustees are entrusted with public funds. The fraud schemes which occur in commercial and other trading organisations are also common in not-for-profit organisations. This presentation covers the general internal controls such as control environment, risk assessment, control activities, information and communication and monitoring. Mostly fraud perpetrators take advantage of slack internal controls which exist in an organisation.
关键词：internal controls; fraud schemes; fraud perpetrators; not-for-profit entities.