Teaching Paper: Strengthening Non-Profit Financial Integrity through Internal Control Checklists
A Practical Tool for Assessing and Improving Cash Handling, Payroll, Accounting, and Reporting Practices
Author: Dr. Anna Neya Kazanskaia
Publisher: NEYA Global Publishing
Teaching Paper | NEYA Global Journal of Non-Profit Studies
Year: 2025
ORCID: https://orcid.org/0009-0009-5669-1676
DOI: https://doi.org/10.64357/neya-gjnps-fnmnbstprtl-tp-05
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About the Paper
Internal controls are vital for protecting non-profit resources, ensuring accurate financial reporting, and maintaining stakeholder trust. This Teaching Paper presents a structured internal control checklist covering cash handling, payroll, accounting, and financial reporting practices. Each section provides practical steps for assessing risks, identifying weaknesses, and implementing improvements. A case study from a small arts non-profit in Thailand demonstrates how applying the checklist reduced errors, improved reporting accuracy, and strengthened donor confidence. Reflection questions and practical tips support both academic learning and organizational adoption, offering finance officers, managers, and boards a hands-on resource for enhancing accountability and financial integrity.
Key Topics
- Cash handling safeguards and verification
- Payroll accuracy and authorization controls
- Accounting reconciliations and record-keeping
- Transparent and accurate financial reporting
- Risk assessment and prioritization
- Governance and accountability practices
Suggested Citation
Kazanskaia, A. N. (2025). Teaching Paper: Strengthening Non-Profit Financial Integrity through Internal Control Checklists: A Practical Tool for Assessing and Improving Cash Handling, Payroll, Accounting, and Reporting Practices. NEYA Global Publishing. https://doi.org/10.64357/neya-gjnps-fnmnbstprtl-tp-05
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https://doi.org/10.64357/neya-gjnps-fnmnbstprtl-07
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