Not-for-Profit Audit Committee Best Practices
By (author) Warren Ruppel
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Not-for-Profit Audit Committee Best Practices by Warren Ruppel
Book DescriptionHow can not-for-profit organizations be sure they play by the rules when the rules aren't clear? Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit organizations answer these questions: In today's skeptical environment, how can responsible financial governance and reporting reassure wary donors and supporters, and perhaps give the organization a competitive advantage? How should the audit committee be structured? Which Sarbanes-Oxley requirements (if any) should the audit committee adopt? Which best practices best fit the organization's structure and financial reporting needs?Complete with checklists, sample questions, and an index for quick reference, "Not-for-Profit Audit Committee Best Practices" covers: different types and unique characteristics of not-for-profit organizations; the audit committee's role in preventing and detecting fraud; important internal controls and the internal audit function; and, the relationship of the audit committee and the independent auditor. This heads-up, hands-on guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique not-for-profit organizations. It's also a valuable reference for board members, managers, independent auditors, and advisors of not-for-profit organizations.
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Book DetailsISBN: 9780471697411
(235mm x 160mm x 18mm)
Imprint: John Wiley & Sons Inc
Publisher: John Wiley and Sons Ltd
Publish Date: 16-Dec-2005
Country of Publication: United States
Books By Author Warren Ruppel
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Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments, Paperback (April 2016)
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016provides the latest information on GAAP, with coverage designed specifically for government entities.
Wiley GAAP for Governments 2015, Paperback (April 2015)
The essential reference for governmental GAAP application Wiley GAAP for Governments 2015 provides the latest information on GAAP, with coverage designed specifically for government entities.
Wiley Not-for-Profit GAAP 2015, Paperback (March 2015)» View all books by Warren Ruppel
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations.
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Author Biography - Warren Ruppel
WARREN RUPPEL, CPA, has over twenty-five years of experience in governmental and not-for-profit accounting. He is the Director of The Government Services group of Marks Paneth & Shron, LLP in New York. He began his career with KPMG in 1979, and joined Deloitte & Touche in 1989. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for the City of New York. He was the secretary of the city's audit committee for over ten years. He is the author of many Wiley books, including GAAP for Governments, Governmental Accounting Made Easy, and Not-for-Profit Accounting Made Easy. Mr. Ruppel is the Chair of the Audit Committee of the New York State Society of CPAs. He is a past president of the New York chapter of the Institute of Management Accounts, and a member of the Government Finance Officers Association where he serves on the Special Review Committee.
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