非赢利诈骗：如何发生以及如何预防

　　Fraud or embezzlement discovered within a major corporation ultimately leads to front-page scandals and a few raised eyebrows. But the mere suggestion or evidence of fraud within a nonprofit can cause irreversible damage to its reputation， its support base， and， eventually， its very existence. Preventing Fraud in Nonprofit Organizations is the proactive manual your organization needs to detect fraud and prevent it from affecting your organization's bottom line and name. Brimming with details of hundreds of actual fraud and embezzlement schemes， it provides specific， practical advice on strengthening the areas in which your nonprofit may be most vulnerable.　This hands-on guide shows nonprofit accountants， CFOs， financial consultants， board members， and managers how to：　Know the four consistent areas of high risk　Thoroughly evaluate their organization's system of internal controls　Assemble a fraud examination team　Document a fraud action plan　Expose weaknesses that could lead to fraud　Take corrective action to reduce the possibility of victimization　Fraud deterrence is not exclusive to large corporations. Recommended reading for nonprofit professionals， Preventing Fraud in Nonprofit Organizations will motivate executives to take a fresh and intensive look at their organization's practices and act to protect from financial dishonesty.

　　Edward J. McMillan， CPA， CAE， is an experienced fraud examiner and teaches fraud prevention courses to organizations such as the American Institute of CPAs， the Maryland Association of CPAs， other state societies of CPAs， the U.S. Chamber of Commerce， and

About the Author
Acknowledgments
Preface
Disclaimer
About the Companion Website
Section 1: Not-For-Profit Organizations: Four Consistent Areas of High Risk
　Embezzlement: Who Does It and When
　Not-For-Profit Specific Issues
　Summary
　The Perpetrators: Who They Are, Why They Do It, and How They Are Caught
　The Embezzler’s “Window of Opportunity”
Section 2: Statement of Auditing Standard No99
　“Consideration of Fraud in a Financial Statement Audit”
　Statement of Auditing Standard No99
　“Consideration of Fraud in a Financial Statement Audit”
Section 3: Essential Internal Control and Administrative Procedures to Avoid Embezzlement
　The Background Check
　Conditions of Employment Agreement
　Conflicts of Interest
　Nepotism
　Whistleblowers
　Noncompete Agreements
　Confidentiality of Information
　Bonding Issues
　Signers on Bank Accounts
　Two-Signature Checks
　Lockbox
　Positive Pay
　Deposit Security and Restrictive Endorsements
　Check Stock
　Cash Transactions
　Cash Register Issues
　Insurance Committees
　Computer File Backups
　Check and Wire Transfer Signatures
　Inventory Issues
　Company Credit Cards
　Lines of Credit
　Bad Debt Policy
　Internal Audits
　Stop Payment Orders
　Voiding Checks
　Numbered Check Request Forms
　Expense Accounts
　CPA Management Letters
　Random Disbursement Checks
　CHECK 21
Section 4: Clever Examples of Embezzlement
　Payroll Tax Deposits
　Check Switching
　Ghosts on the Payroll and Ghost Vendors
　The Danger of Acronyms
　Bank Account Reconciliations.
　Wie Transfers
　Postage Issues
　Kiting
　Manual Checks (Handwritten and Typed)
　Auditing Receipts
Section 5: Steps to Take If You Have Been Victimized by Fraud
　Documenting a Fraud Action Plan
　Fraud Examinations and Assembling the Fraud Team
　The Basics of Forensic Accounting
Section 6: Internal Control Analysis, Documentation, and Recommendations for Improvement
　Internal Control Analysis, Documentation, and Recommendations for Improvement
Fraud Glossary
Index