DETECTING THE WARNING SIGNS OF EXISTENCE INTERNAL CONTROL PROBLEMS IN NONPROFIT ORGANIZATIONS

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MALEKYAN ESFANDIAR; TAVAKOLNIA ESMAIL; KHAJEVAND MANSOUR

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Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:26 Page(s): 67-86

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Title

DETECTING THE WARNING SIGNS OF EXISTENCE INTERNAL CONTROL PROBLEMS IN NONPROFIT ORGANIZATIONS

Author(s)

MALEKYAN ESFANDIAR | TAVAKOLNIA ESMAIL | KHAJEVAND MANSOUR | Issue Writer Certificate

Keywords

INTERNAL CONTROLQ1

INTERNAL CONTROL PROBLEMSQ2

NONPROFIT ORGANIZATIONSQ2

MEMBERS OF IRANIAN ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTSQ2

Abstract

Nonprofit organizations do not issue shares and their missions are not to maximize profit. While nonprofit managers are not accountable to shareholders, they are accountable to donors and grantors who provide an important source of capital. These donors and grantors do not have limitless resources and, therefore, NONPROFIT ORGANIZATIONS must compete for funding. If an organization has an INTERNAL CONTROL problem, donors and grantors could choose to support another organization where, presumably, the capital is used more efficiently. The main purpose of this study is to explore warning signs of existence INTERNAL CONTROL problems in NONPROFIT ORGANIZATIONS. The final sample used for this study consists of 162 MEMBERS OF IRANIAN ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS. Also, data were collected using a questionnaire survey. Descriptive statistics and Friedman test were used to analyze data. The result of this study showed that from viewpoint of the MEMBERS OF IRANIAN ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS, organizational complexity, deficit, new grantee, going concern risk, risk level and smallness of audit firm in prior year are important warning signs of existence INTERNAL CONTROL problems in NONPROFIT ORGANIZATIONS.

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APA: Copy

MALEKYAN, ESFANDIAR, TAVAKOLNIA, ESMAIL, & KHAJEVAND, MANSOUR. (2015). DETECTING THE WARNING SIGNS OF EXISTENCE INTERNAL CONTROL PROBLEMS IN NONPROFIT ORGANIZATIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(26), 67-86. SID. https://sid.ir/paper/198073/en

Vancouver: Copy

MALEKYAN ESFANDIAR, TAVAKOLNIA ESMAIL, KHAJEVAND MANSOUR. DETECTING THE WARNING SIGNS OF EXISTENCE INTERNAL CONTROL PROBLEMS IN NONPROFIT ORGANIZATIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;7(26):67-86. Available from: https://sid.ir/paper/198073/en

IEEE: Copy

ESFANDIAR MALEKYAN, ESMAIL TAVAKOLNIA, and MANSOUR KHAJEVAND, “DETECTING THE WARNING SIGNS OF EXISTENCE INTERNAL CONTROL PROBLEMS IN NONPROFIT ORGANIZATIONS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 26, pp. 67–86, 2015, [Online]. Available: https://sid.ir/paper/198073/en

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