The Salvation Army

Keith Howson

Managerial Auditing Journal, 2005, vol. 20, issue 7, 649-662

Abstract: 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 of financial administration of The Salvation Army, chronicling early approaches to fund raising and attitudes to public accountability. It also sets out the early framework for regulating financial management and internal controls on financial matters. It presents a detailed account of a major breakdown in controls. It concludes with a brief summary of key guideline breakdowns. Originality/value - This paper will be of interest to financial administrators in non‐profit organisations.

Keywords: Non‐profit organizations; Charities; Internal control; Internal auditing (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900510611203

DOI: 10.1108/02686900510611203

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