The understanding of internal control principles by pastors

Abstract

Although the concept of internal control is as relevant to

Belief Systems in Faith-Based Human Service Programs

“…For many of these individuals in faith-based organizations, mission and accountability to God trumps secular or professional expectations. This finding is consistent with what Duncan and Stocks (2003) found in their study of 1200 pastors and internal control within their congregations. In terms of basic managerial systems (e.g., accounting, budgeting, and planning) in local churches "internal control is likely to be viewed as secular rather than sacred and, as a result, often considered irrelevant and unnecessary" (p. 221).…”

Determinants of fraud losses in nonprofit organizations

“…Minimizing losses in nonprofits includes attention to financial controls, nonfinancial mechanisms, and management oversight and behavior (Zack, 2003). Control mechanisms generally include (1) those implemented at the preemployment stage to screen out potentially questionable applicants, and (2) methods that take place during the course of employment to prevent fraud from occurring or detect fraud in progress (Duncan and Stocks, 2003;Riddle, 1999). Background checks may vary with the organization and employee position.…”

On the same page: The value of paid and volunteer leaders sharing mental models in churches

“…Such divided governance often results in poor management and conflict (Hansson, 2006). Further, churches are organizations in that their leaders, as in any other organization, must manage people and resources to provide a valuable service (Duncan and Stocks, 2003). Torry (2005) also makes the point that churches are a special case of nonprofit voluntary organization, where members perform a variety of roles, which, as Hansson (2006) argued, results in "messy" hierarchical structures (even though many people experience a strict hierarchy).…”