Effect of Internal Controls on Resource Mobilization of Non-Governmental Organizations in Nairobi County

Q3 Economics, Econometrics and Finance

Afro-Asian Journal of Finance and Accounting Pub Date : 2023-05-16 DOI:10.53819/81018102t2132

Nancy Asiko Odhiambo, B. Maende

引用次数: 0

Abstract

NGOs operate in diverse environments and deal with different types of stakeholders, they face several risks, including financial fraud, mismanagement, and non-compliance with legal and regulatory frameworks. They are therefore vulnerable to fraud and embezzlement due to their reliance on donations and grants, lack of oversight

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内部控制对内罗毕县非政府组织资源调动的影响

非政府组织在不同的环境中运作，与不同类型的利益相关者打交道，他们面临着一些风险，包括财务欺诈，管理不善，不遵守法律和监管框架。因此，由于它们依赖捐赠和赠款，缺乏监督，它们很容易受到欺诈和挪用公款的影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Afro-Asian Journal of Finance and Accounting Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting