Purpose This paper aims to explore selected real-world procurement fraud incidents in the
US Department of Defense (DoD) and the implications of these incidents to the DoD's …

The charitable sector is vulnerable to fraud losses, with these losses negatively impacting
the organization's reputation, future funding, and ability to advance its mission. Research on …

This study examines the survival of nonprofit organizations after the discovery of a fraud.
Literature on nonprofit fraud claims that fraud has a destructive impact on nonprofit …

The purpose of our research was to assess how knowledgeable US Department of Defense
(DoD) contracting officers are regarding procurement internal controls and what perceptions …

Nonprofit boards of directors are responsible for the governance of their organizations.
Despite a wide literature on board governance, empirical studies have focused primarily on …

This study aims at examining the impacts of internal control practices on financial
accountability in Islamic non-profit organizations (NPOs) in Malaysia. Thus, this study …

This paper presents the current internal control practices of Islamic non-profit organizations
in Malaysia. This study employs comparative case study method by using interview for its …

Abstract Government Regulation Number 60 of 2008 on Government Internal Control
System is a manifestation of government commitment in order to improve the performance …

The main purpose of the paper is to benchmark the ethical behavior of internal auditors in
Greece proposing a theoretical framework for'ethics' based on principles and rules of …

The internal control systems have several mechanisms applied to discharge the
accountability through ensuring and assessing the organizational financial regulatory …