Date
2-2022
Department
Graduate School of Business
Degree
Doctor of Business Administration (DBA)
Chair
Darnell L. Huntley
Keywords
fraud, nonprofit, faith-based, internal controls, accounting
Disciplines
Accounting
Recommended Citation
Miller, Shawn Thomas, "Strategies and Internal Control Procedures for Decreasing Fraud in Faith-Based Nonprofit Organizations" (2022). Doctoral Dissertations and Projects. 3383.
https://digitalcommons.liberty.edu/doctoral/3383
Abstract
This study addressed the problem regarding the lack of strategies and internal controls in faith-based nonprofit organizations which resulted in a higher risk of fraud, waste of funds, or abuse of funds in charities, churches, and other related ministries. This risk was the result of trust by organizations that employees would not commit fraud and due to a lack of sufficient resources. This study specifically researched faith-based nonprofit organizations that are located in Texas. This qualitative case study included two faith-based nonprofit organizations located in or near Houston, Texas. The research found several themes including: frauds occur, segregation of duties, approval controls, review process, and policies and procedures. The study also found several internal controls, policies, and procedures that these organizations could implement to decrease the risk of fraud, such as a whistleblower policy, background checks, segregation of duties, review of financials, and limited access to accounting procedures. Further research could be conducted on the implementation of internal controls after a fraud was discovered and the restoration of donor trust.
