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- Title
ASSESSING AND CONTROLLING NONPROFIT FRAUD RISK.
- Authors
APPLEGATE, DENNIS
- Abstract
The article discusses the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) 2013 "Internal Control-Integrated Framework," to help nonprofit organizations in assessing and controlling financial fraud risk. Topics discussed include the control components including control environment, risk assessment and information and communication, objectives of the COSO Framework and analysis of identified risk into likelihood of occurrence and impact on operating performance.
- Subjects
RISK assessment; FINANCIAL risk management; COMMITTEE of Sponsoring Organizations of the Treadway Commission; INTERNAL auditing; FRAUD prevention; NONPROFIT organization finance
- Publication
Strategic Finance, 2019, Vol 100, Issue 11, p35
- ISSN
1524-833X
- Publication type
Article