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Keywords: anti-fraud controls
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Journal Articles
Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics
Available to Purchase
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
... to understand the characteristics of non-profits and whether those characteristics are relevant to the occurrence of fraud. In this paper, we use the information provided on the population of NPOs filing an IRS Form 990 to investigate their organizational characteristics, fraud risks, and anti-fraud controls...