{"product_id":"fraud-and-abuse-in-nonprofit-organizations-isbn-9780471446156","title":"Fraud and Abuse in Nonprofit Organizations","description":"Protecting nonprofits from both internal and external fraud\u003cbr\u003e 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.\u003cbr\u003e 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.  PART I. INTRODUCTION TO THE PREVENTION AND DETECTION OF FRAUD AND ABUSE.  \u003cp\u003eChapter 1. An Introduction to Fraud in the Nonprofit Sector.\u003c\/p\u003e \u003cp\u003eChapter 2. Overview of a Model for the Prevention and Detection of Fraud and Abuse.\u003c\/p\u003e \u003cp\u003ePART II. FINANCIAL CONTROLS ASSOCIATED WITH SPECIFIC CATEGORIES OF FRAUD AND ABUSE.\u003c\/p\u003e \u003cp\u003eChapter 3. Revenue and Cash Receipts.\u003c\/p\u003e \u003cp\u003eChapter 4. Purchasing and Cash Disbursements.\u003c\/p\u003e \u003cp\u003eChapter 5. Payroll and Expense Reimbursements.\u003c\/p\u003e \u003cp\u003eChapter 6. Other Asset Misappropriations and Misuse.\u003c\/p\u003e \u003cp\u003eChapter 7. External Frauds.\u003c\/p\u003e \u003cp\u003ePART III. FRAUDS COMMITTED BY, FOR, OR THROUGH NONPROFIT ORGANIZATIONS.\u003c\/p\u003e \u003cp\u003eChapter 8. Fundraising Fraud and Abuse.\u003c\/p\u003e \u003cp\u003eChapter 9. Fraudulent Reporting.\u003c\/p\u003e \u003cp\u003eChapter 10. Other Acts Attributable to Nonprofit Organizations.\u003c\/p\u003e \u003cp\u003ePART IV. THE ROLES OF NON-FINANCIAL SYSTEMS.\u003c\/p\u003e \u003cp\u003eChapter 11. Human Resource Policies and Procedures.\u003c\/p\u003e \u003cp\u003eChapter 12. Administrative Systems and Policies.\u003c\/p\u003e \u003cp\u003ePART V. THE ROLE OF MANAGEMENT AND THE BOARD OF DIRECTORS.\u003c\/p\u003e \u003cp\u003eChapter 13. Day-to-Day Management Activities.\u003c\/p\u003e \u003cp\u003eChapter 14. The Role of the Board of Directors.\u003c\/p\u003e \u003cp\u003eChapter 15. Financial Oversight and Analysis.\u003c\/p\u003e \u003cp\u003eAppendix. Example Policies and Checklists.\u003c\/p\u003e \u003cb\u003eGerard M. Zack\u003c\/b\u003e, 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.  \"The exposure that nonprofit organizations have to fraud and abuse is a very real risk and is growing every day. The key to preventing and detecting fraud and abuse is the implementation of a multifaceted organization-wide model of deterrence. This model, which is introduced in Chapter Two, relies upon involvement in fraud deterrence at every level of an organization and in virtually every function within an organization.\"\u003cbr\u003e –from Chapter One  \u003cp\u003eBusiness 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.\u003c\/p\u003e \u003cp\u003eFraud 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. Nonprofit authority Gerard Zack combines his in-depth knowledge and experience with actual examples of nonprofit frauds, both how they were carried out and how they could have been prevented, as he answers questions including:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eWhat makes a nonprofit organization uniquely vulnerable to fraud?\u003c\/li\u003e \u003cli\u003eWhat are the most prevalent–and preventable–types of schemes?\u003c\/li\u003e \u003cli\u003eWhich financial controls are most effective for combating each type of scheme?\u003c\/li\u003e \u003cli\u003eWhich administrative systems and policies can best catch and control fraud?\u003c\/li\u003e \u003cli\u003eWhat are the roles and duties of management and the board of directors?\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eLike mainstream, for-profit companies, nonprofits rely almost entirely on the goodwill and trust of the public. But with nothing but their good names to fall back on, nonprofit organizations can suffer irreparable harm from highly publicized cases of fraud. Fraud and Abuse in Nonprofit Organizations explains how to detect and prevent financial frauds and abuses, and helps executives implement controls to ensure that when money is entrusted to them–it stays with them.\u003c\/p\u003e  Praise for Fraud and Abuse in Nonprofit Organizations  \u003cp\u003e\"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.\"\u003cbr\u003e –Toby J. F. Bishop\u003cbr\u003e President \u0026amp; CEO, Association of Certified Fraud Examiners\u003c\/p\u003e \u003cp\u003e\"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.\"\u003cbr\u003e –Karla Snellings\u003cbr\u003e Deputy Director, NW3C (National White Collar Crime Center)\u003c\/p\u003e \u003cp\u003eIn 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.\t\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989242364133,"sku":"NP9780471446156","price":99.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471446156.jpg?v=1761783346","url":"https:\/\/k12savings.com\/products\/fraud-and-abuse-in-nonprofit-organizations-isbn-9780471446156","provider":"K12savings","version":"1.0","type":"link"}