Small change, big problems : detecting and preventing financial misconduct in your library / Herbert Snyder.

Format:

Book

Author/Creator:

Snyder, Herbert.

Language:

English

Subjects (All):

Library finance.

Fraud--Prevention.

Fraud.

Fraud investigation.

Libraries--Corrupt practices.

Libraries.

Physical Description:

1 online resource (159 p.)

Edition:

1st ed.

Place of Publication:

Chicago : American Library Association, 2006.

Language Note:

English

Summary:

Fraud requires three conditions: financial need, rationalization, and opportunity. Lax or nonexistent financial management, along with an "it can't happen here" attitude, create the quintessential fraud opportunity waiting to happen in many libraries. This hands-on guide discusses the unique vulnerabilities of libraries, especially as their assets grow. From daily book fines to budgets in six or seven figures, libraries offer ample opportunities for the attentive thief, often someone in a position of trust. Proactively putting financial controls into the library can remove a source of temptati

Contents:

Fraud : how it occurs in organizations and why libraries are susceptible

Internal control : what it is and why libraries need it

Common weaknesses in your library's internal control system : how to recognize and correct them

Change management and fraud prevention : allowing the improvements you make to work

Specific types of fraud : understanding, detecting, and preventing them

Uncovering fraud : techniques for your library to use

If fraud happens : dealing with the fallout

A closing thought : getting what you pay for in fraud prevention.

Notes:

Description based on publisher supplied metadata and other sources.

Includes bibliographic references (p. 141-142) and index.

ISBN:

0-8389-9835-6

OCLC:

476043633