所有行业的企业或组织都需要关注舞弊行为发生的潜在可能性,并设计相应的控制措施来防止和监测这些可能的舞弊行为。一些非营利组织具有特殊的环境特征,例如,管理权过于集中、有限的人力资源和财务资源、依赖志愿者、高频率的更替以及较弱的内部控制,这些都可能会促使舞弊行为的发生。但是,非营利组织可以借助一些策略与控制措施来防止舞弊行为。 Businesses and organizations in all industries need to be aware of the potential for fraud and design controls to prevent and monitor these potential frauds. Some non-profit organizations have special environmental characteristics, such as over-centralized management, limited human and financial resources, dependence on volunteers, high frequency of turnover and weaker internal controls, all of which can encourage fraud. Nonprofit organizations, however, can resort to some tactics and controls to prevent fraud.