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Title: | Internal controls in selected Maltese charitable fund-raising activities : an evaluation |
Authors: | Cutajar, Marie Angele (2007) |
Keywords: | Nonprofit organizations -- Malta Nonprofit organizations -- Finance Charities -- Malta Fund-raising -- Malta |
Issue Date: | 2007 |
Citation: | Cutajar, M. A. (2007). Internal controls in selected Maltese charitable fund-raising activities: an evaluation (Bachelor’s dissertation). |
Abstract: | Effective internal control structures are essential in all types of organisations for ensuring adequate control of resources and for the attainment of organisational objectives. This is also true for non-profit making entities. The escalating demand and competition for donations by non-profit making organisations, has increased the need for accountability towards the organisations' main supporter - the general public. This can only be obtained through a sound internal control system. The objective of this dissertation is to establish the strengths and weaknesses of the internal controls applied during charitable fund-raising activities in Malta, if any; and to provide suggestions on how such systems can be improved. The objectives were achieved through an analysis of the control environment, risk assessment procedures, control activities and monitoring controls applied during fund-raising events. The research revealed that while some organisations enjoy a relatively effective internal control system, others are yet to introduce and implement efficient controls to obtain their objectives. Common weaknesses evaluated in the entities analysed relate to limited financial and human resources. The study concludes with a series of recommendations to overcome the threats imposed by such limitations. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/122926 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Cutajar_Marie Angele_2007.pdf Restricted Access | 3.28 MB | Adobe PDF | View/Open Request a copy |
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