Nonprofit Fraud Detection and Prevention Techniques From A Leader’s Perspective: A Q-Methodology Study

Abstract

The research explored NO leaders' perspectives on fraud detection and prevention in the State of Ohio, a q-methodology study. Fraud has such a massive effect on NPOs who experience occupational fraud due to lack of internal controls, and NPOs lack reporting the crime to law enforcement. Previous studies focused on qualitative research of internal controls of small businesses in Louisiana, religious leaders who lack the implementation of internal controls to minimize fraud in New Jersey, and a study in South Carolina examined accounting fraud awareness. For this study's purposes, the researcher used 36 statements collected from the concourse statement to understand better NPO leaders' perspectives on NPO fraud detection and prevention internal controls. NPOs need to deploy strong internal controls and reach out to outside assistance to minimize fraud in order to safeguard the NPO assets.

Keywords: nonprofit fraud, whitecollar crime