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100   $a20060503d2006      uy             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aSmall change, big problems$b[electronic resource] $edetecting and preventing financial misconduct in your library /$fHerbert Snyder
210   $aChicago $cAmerican Library Association$d2006
215   $a1 online resource (159 p.)
300   $aIncludes bibliographic references (p. 141-142) and index.
311   $a0-8389-0921-3 
327   $aFraud : 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.
330   $aFraud 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
606   $aLibrary finance
606   $aFraud$xPrevention
606   $aFraud investigation
606   $aLibraries$xCorrupt practices
615  0$aLibrary finance.
615  0$aFraud$xPrevention.
615  0$aFraud investigation.
615  0$aLibraries$xCorrupt practices.
676   $a025.1/1
700   $aSnyder$b Herbert$059196
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910784208003321
996   $aSmall change, big problems$93733061
997   $aUNINA