TITLE:
Nonprofit Internal Controls
AUTHORS:
Shannon M. Evans
KEYWORDS:
Internal Controls, Case Study, Nonprofit Organizations, Strategy
JOURNAL NAME:
Open Journal of Business and Management,
Vol.14 No.5,
September
2,
2026
ABSTRACT: The nonprofit sector remains a popular topic of discussion when it comes to vulnerability. This idea underscores sector-oriented concerns about the resilience and stability of member organizations. In fact, several documented instances of fraud, corruption, and misconduct have raised questions about the effectiveness of nonprofit internal control strategies by addressing how the absence or inadequacy of safeguards affects organizational well-being. However, the literature reflects a deficiency in addressing the true severity of the underlying problem. Moreover, although the nonprofit sector serves as an umbrella for its member organizations, its endorsed guidelines and advice do not address the diverse protection needs of the unique business model. Therefore, this study addressed sector- and literature-related gaps to uncover essential information on the lack of nonprofit internal control strategies and understand improvements to the stated investigative problem. Thus, conducting a flexible qualitative case study on a single nonprofit organization in southeastern Wisconsin provided essential knowledge and understanding of the investigative issue through in-depth interviews and an online survey. Furthermore, credible findings concluded that the case study organization harnesses the tools and resources to model sufficient nonprofit internal control strategies.