Document Type

Article

Publication Date

1-2006

Abstract

The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.

Comments

Originally published in The CPA Journal, (January 2006), pp.60-63.

http://www.nysscpa.org/cpajournal/2006/106/essentials/p60.htm

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In Copyright