AAA Government and Nonprofit Section Web site provides information about the organization, research papers and teaching material.
Audit Guide For Audit Committees of Small Non-Profit Organizations from the Virginia Society of CPAs provides assistance for the audit committees of small NPOs to perform a limited review of their organizations' financial statements.
Basic Guide for Non-Profit Financial Management Web site provides all the basics including audits of non-profit financial management practices.
Church Internal Audit Program from the Missionary Society of Connecticut.
Controlling the Audit Process from CPAs for the Public Interest
Independent Sector - leadership forum for charities, foundations, and corporate giving programs committed to advancing the common good in America and around the world. Includes a section on accountability.
Internal Financial Controls for Charities provides guidance for non-profit organizations with basic controls, controls over receipts, expenditures, purchases and assets.
Local Church Audit Guide prepared by the United Methodist Church provides guidance for church audits.
Parish Control Checklist - from the Diocese of Springfield, Illinois.
Parish Internal Control Procedures - from the Diocese of Springfield, Illinois.
From the Virginia Society of CPAs
- Responsibility and Liability of Board Members of Nonprofit Organizations
- Income Tax Issues Affecting Small Nonprofit Organizations
- Budgeting: A Guide for Small Nonprofit Organizations
- Audit Guide For Audit Committees of Small Nonprofit Organizations