A lack of effective strategies to assess and mitigate occupational fraud can negatively impact nonprofit organizations. Nonprofit organizational leaders in the United States who lack the strategies to assess and mitigate occupational fraud are at high risk of incurring loss due to fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative single case study was to explore strategies nonprofit officers use to assess and mitigate occupational fraud in a nonprofit organization. The participants comprised 2 internal auditors in the northeast region of the United States who effectively used strategies to assess and mitigate occupational fraud in the workplace. Data were collected from semistructured interviews and organizational documents. Thematic analysis was used to analyze the data. Two themes emerged: risk assessments enabled participants to determine and mitigate the risk of occupational fraud, and internal controls and organizational policies enhance the mitigation of occupational fraud. A key recommendation is to actively create a collaborative working environment between internal auditors and business managers to assess and mitigate occupational fraud effectively. The implications for positive social change include the potential for nonprofit leaders to reduce loss due to occupational fraud, leading to positive social change through improved health and education activities in their communities.
|Commitee:||Martin, Craig, Faint, Carol-Anne|
|School Location:||United States -- Minnesota|
|Source:||DAI-A 82/1(E), Dissertation Abstracts International|
|Keywords:||Effective, Nonprofit, Occupational fraud, Strategies, Triangle|
Copyright in each Dissertation and Thesis is retained by the author. All Rights Reserved
The supplemental file or files you are about to download were provided to ProQuest by the author as part of a
dissertation or thesis. The supplemental files are provided "AS IS" without warranty. ProQuest is not responsible for the
content, format or impact on the supplemental file(s) on our system. in some cases, the file type may be unknown or
may be a .exe file. We recommend caution as you open such files.
Copyright of the original materials contained in the supplemental file is retained by the author and your access to the
supplemental files is subject to the ProQuest Terms and Conditions of use.
Depending on the size of the file(s) you are downloading, the system may take some time to download them. Please be