Previously discussed Weeds in the Garden, a superb book on fraud prevention for the local church. The author, Verne Hargrave, has written a superb five-page summary in the Spring 2011 NACBA Ledger.
Main points in the Ten Ingredients of Effective Fraud Prevention are:
A strong organizational structure
A written organization plan
Keeping up with the times
Full disclosure financial statements
Compliance with the tax laws
Awareness of ALL sources of revenue
A well defined purchase approval and payment system
Comprehensive human resources planning
Posting a guard over fixed assets
A commitment to the future
Check out the article at the link above, which is at the Weeds in the Garden website.
I cannot find the article at the NACBA website. The site does have a PDF of the current magazine available online, located here. The article starts on page 46. That copy will probably be replaced with the next issue.