Fraud and Abuse in Nonprofit Organizations



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. This book 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. Learn the special challenges of this sector and how to protect the resources and reputation of nonprofits.

Product Details

ISBN 0-471-44615-7
Hardcover, 360 PAGES

Table of Contents:

  • 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
  • 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
  • Chapter 8: Fundraising Fraud and Abuse
  • Chapter 9: Fraudulent Reporting
  • Chapter 10: Other Acts Attributable to Nonprofit Organizations
  • Chapter 11: Human Resource Policies and Procedures
  • Chapter 12: Administrative Systems and Policies
  • 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