Reduce Fraud Risk in Your District with Stronger Internal Controls

Autor/inn/en	Okrzesik, Daryl J.; Nuehring, Bert G.
Titel	Reduce Fraud Risk in Your District with Stronger Internal Controls
Quelle	In: School Business Affairs, 77 (2011) 5, S.20-22 (3 Seiten) PDF als Volltext (1); PDF als Volltext kostenfreie Datei (2) Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0036-651X
Schlagwörter	Accounting; School Accounting; Financial Audits; Finance Reform; Financial Policy; Money Management; Deception; Trust (Psychology); Educational Finance; School Business Officials; Standard Setting; Certification; Risk + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Schulkontenrahmen; Financial reform; Finanzreform; Fiscal policy; Finanzpolitik; Täuschung; Bildungsfonds; Standardisierung; Abschlusszeugnis; Zertifizierung; Risiko
Abstract	Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce that risk. When properly structured and executed, strong internal controls can simplify the job of handling accounts outside the central office. In this article, the authors discuss how one can get started on the important task of implementing stronger controls over internal accounts in one's district. (ERIC).
Anmerkungen	Association of School Business Officials International (ASBO). 11401 North Shore Drive, Reston, VA 20190. Tel: 866-682-2729; Fax: 703-478-0205; e-mail: asboreq@asbointl.org; Web site: http://www.asbointl.org
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10