Evaluating Internal Controls in Faith-based Organization | A Study of the Effectiveness of Internal Controls in Twenty Seven Faith-Based Organizations in Ghana

Hamdi Ali (u. a.)

ISBN 10: 3659140635 / ISBN 13: 9783659140631

Published by LAP LAMBERT Academic Publishing, 2016

About this Item

Evaluating Internal Controls in Faith-based Organization | A Study of the Effectiveness of Internal Controls in Twenty Seven Faith-Based Organizations in Ghana | Hamdi Ali (u. a.) | Taschenbuch | 168 S. | Englisch | 2016 | LAP LAMBERT Academic Publishing | EAN 9783659140631 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu.

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Bibliographic Details

• Title: Evaluating Internal Controls in Faith-based Organization | A Study of the Effectiveness of Internal Controls in Twenty Seven Faith-Based Organizations in Ghana
• Publisher: LAP LAMBERT Academic Publishing
• Publication Date: 2016
• Language: English
• ISBN 10: 3659140635
• ISBN 13: 9783659140631
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 11D millimeters 220 millimeters width by 150 millimeters height by 11 millimeters depth
• Weight: 268 grams
• Seller catalogs:
  • Bücher

About this title

Synopsis

Faith-Based Organizations have been attracting growing attention by governments and donors as worthy partners in developing economies. However, some financial improprieties and fraud have been witnessed calling into question the effectiveness of their internal controls(ICs). These controls are sometimes influenced by some religious doctrines. Earlier studies have been limited and focusing only on a narrow set of controls within FBOs. The present study, unlike earlier studies, adapted the COSO framework and conceptual model as a holistic approach to examine the ICs in twenty seven FBOs operating in Ghana. For that purpose, data were collected from several sources including internal officials (accountants, internal auditors, top management and board members) in addition to external stakeholders (donors and external auditors). The study concluded that weaknesses were identified in some IC components. In addition, some specific religious doctrines that impacted negatively or positively in these organizations were also identified. The study ends up with with recommendations to improve the ICS in the FBOs and pointing out areas for further research in the field.

About the Author

Dr. Prof. Ali, Emeritus Prof. of Accounting and Finance, Maastricht School of Management; graduated from University of Illinois; taught and consulted in the USA,Canada,Europe, the ME and Africa; has seventy-two publications.Asamoah-Duodu is Accountant at Christian Council of Ghana; has MBA from Maastricht(MsM); finalizing studies for ACCA program.