Preventing Fraud In Churches: An Analysis Of Segregation Of Duties Implementation

ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
Emily Rae Young (Creator)
Institution
Appalachian State University (ASU )
Web Site: https://library.appstate.edu/
Advisor
William Baker

Abstract: Despite the existence of fraud in churches, little research has been done regarding the level of internal control implementation in these entities. Internal controls, particularly the basic control of duty segregation, allow an organization to protect itself from employee theft and fraud. This study attempts to determine the level of segregation of duties implemented in churches, as well as the relationship between the extent of duty segregation and the age and size of the church. A survey instrument was emailed to a sample of North Carolina churches, and the 44 usable responses were analyzed for deviations from proper segregation of duties. All churches reported some level of deviation, and were therefore susceptible to fraud. However, a statistically significant relationship was not found between the number of deviations and the age of the church, or between the number of deviations and the size of the church, measured by either annual giving or average weekly giving.

Additional Information

Publication
Honors Project
Young, E. (2017). Preventing Fraud In Churches: An Analysis Of Segregation Of Duties Implementation. Unpublished Honors Thesis. Appalachian State University. Boone, NC.
Language: English
Date: 2017
Keywords
Segregation of duties, Churches, Fraud, Accounting

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