Small change, big problems [[electronic resource] ] : detecting and preventing financial misconduct in your library / / Herbert Snyder

• Record Nr.: UNINA9910451411903321
• Autore: Snyder Herbert
• Pubbl/distr/stampa: Chicago, : American Library Association, 2006
• ISBN: 0-8389-9835-6
• Descrizione fisica: 1 online resource (159 p.)
• Disciplina: 025.1/1
• Soggetti: Library finance; Fraud - Prevention; Fraud investigation; Libraries - Corrupt practices; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes bibliographic references (p. 141-142) and index.
• Nota di contenuto: 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.
• Sommario/riassunto: 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