Fable of internal controls in a local church.
(previously posted at my other blog, Nonprofit Update)
See this article for a sad illustration of disbursement fraud. The specific technique was opening credit card accounts in the name of the company and then using the account for personal expenses. 
People who study fraud tell us there is a “fraud triangle”. Remember discussing the fire triangle when you were in Boy Scouts or Girl Scouts? Just like you need to have heat, fuel, and oxygen to kick off a fire, you need to have opportunity, motivation, and rationalization to kick off a fraud incident.
I have written a series of posts on my other blog, Nonprofit Update, about the fraud triangle.
I combined the posts into one page so you can see all the discussion together. See the Fraud Triangle.
(previously posted at my other blog, Nonprofit Update)
What could you do when there aren’t enough staff to have someone other than the bookkeeper prepare the bank reconciliation? Bank recs are complicated. For many small organizations, the staffing is so thin that there is no one other than the bookkeeper who has the skills to prepare them. What to do when you just can’t split up those duties?
(cross-post from my other blog, Nonprofit Update)
Maintain dual control over the offering! You hear that unending refrain from us accountants.
Document those disbursements! Another routine comment you hear.
One story in scriptures has a good illustration of the first control along with missing the boat on the second idea. Jehoiada, the priest during the reign of King Joash, did a good job on the dual control over the offering and not so great on accountability for the disbursements.