... Accounting New Zealand Non‐profit organizations There are thousands of organisations worldwide that call themselves charities and every day these organisations call on the general public and businesses with pleas for donations for their worthwhile causes. Determining which charity to support...

...Keith Howson Purpose This article seeks to provide insight into internal control principles within a significant non‐profit organisation. Design/methodology/approach A review of archival and general literature sources. Findings The article provides the background to the development...

... will not be more widespread in larger charities unless an expectations gap is overcome and an educational initiative coupled with recommendations from the regulator is made. © MCB UP Limited 1996 Audit committees Charities Fraud Internal audit Internal control Non‐profit organizations...