Teaching Paper: Strengthening Non-Profit Financial Integrity through Internal Control Checklists

Internal controls are vital for protecting non-profit resources, ensuring accurate financial reporting, and maintaining stakeholder trust. This Teaching Paper presents a structured internal control checklist covering cash handling, payroll, accounting, and financial reporting practices. Each section provides practical steps for assessing risks, identifying weaknesses, and implementing improvements. A case study from a small arts non-profit in Thailand demonstrates how applying the checklist reduced errors, improved reporting accuracy, and strengthened donor confidence. Reflection questions and practical tips support both academic learning and organizational adoption, offering finance officers, managers, and boards a hands-on resource for enhancing accountability and financial integrity.

Authors

Publication Details

Published
2025-01-01
DOI
https://doi.org/10.64357/neya-gjnps-fnmnbstprtl-tp-05
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Teaching Paper: Strengthening Non-Profit Financial Integrity through Internal Control Checklists

Anna Neya Kazanskaia
Auditing, Earnings Management, Governance
article

Teaching Paper: Strengthening Non-Profit Financial Integrity through Internal Control Checklists

Anna Neya Kazanskaia
article en

Abstract

Internal controls are vital for protecting non-profit resources, ensuring accurate financial reporting, and maintaining stakeholder trust. This Teaching Paper presents a structured internal control checklist covering cash handling, payroll, accounting, and financial reporting practices. Each section provides practical steps for assessing risks, identifying weaknesses, and implementing improvements. A case study from a small arts non-profit in Thailand demonstrates how applying the checklist reduced errors, improved reporting accuracy, and strengthened donor confidence. Reflection questions and practical tips support both academic learning and organizational adoption, offering finance officers, managers, and boards a hands-on resource for enhancing accountability and financial integrity.

Openalex Percentile: Top 61%
Auditing, Earnings Management, Governance
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