{"title":"非营利组织的舞弊风险:建立有效的内部控制框架","authors":"Sly Atayee, Cynthia Rowland","doi":"10.1002/ban.31819","DOIUrl":null,"url":null,"abstract":"<p>Fraud prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization's reputation and financial health. Nonprofits, particularly those that grow rapidly or manage a variety of operations, can face unique challenges in fraud risk management. By establishing a strong internal control framework, organizations can reduce vulnerabilities and ensure their long-term success.</p>","PeriodicalId":100192,"journal":{"name":"Board & Administrator for Administrators Only","volume":"41 11","pages":"1-4"},"PeriodicalIF":0.0000,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Fraud risks in nonprofit organizations: Building an effective framework of internal controls\",\"authors\":\"Sly Atayee, Cynthia Rowland\",\"doi\":\"10.1002/ban.31819\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>Fraud prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization's reputation and financial health. Nonprofits, particularly those that grow rapidly or manage a variety of operations, can face unique challenges in fraud risk management. By establishing a strong internal control framework, organizations can reduce vulnerabilities and ensure their long-term success.</p>\",\"PeriodicalId\":100192,\"journal\":{\"name\":\"Board & Administrator for Administrators Only\",\"volume\":\"41 11\",\"pages\":\"1-4\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2025-06-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Board & Administrator for Administrators Only\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/ban.31819\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Board & Administrator for Administrators Only","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/ban.31819","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Fraud risks in nonprofit organizations: Building an effective framework of internal controls
Fraud prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization's reputation and financial health. Nonprofits, particularly those that grow rapidly or manage a variety of operations, can face unique challenges in fraud risk management. By establishing a strong internal control framework, organizations can reduce vulnerabilities and ensure their long-term success.