1. Greenlee,J., Fischer M., Gordon T & Keating E. (2097). „An Investigation of Fraud in Non profit
Organizations”. Investigation of Fraud. 676-694.

In their investigation, Greenlee et al. (x), focus on the fraud committed by companies against
foundations and the fraud committed by the foundations. The research includes two different
investigations for analysis of the topic. The first investigation focuses on the fraud committed by
companies to non-profits, where with several examples they show us different methods that were used
so that the resources were used for causes other than those that were intended. In the second
investigation, they show us some frauds committed by the foundations, where the money provided to
them is used for other benefits, or the falsification of information to obtain other benefits. The
results of the investigations help us analyse different methods to avoid and prevent companies and
foundations from committing fraud.


2. Kummer T., Singh K & Best P. (2015). „ Transparency as a Key Element in Accountability in
Non-Profit Organizations: A Systematic Literature Review”. Department of Accounting, Finance and
Economics. 435-455.

This article focuses on the results of the research on non-profit organizations, their principles,
goals, objectives, and values, in addition to returning to the issue of the diversion of funds, and
fraud through organizations. Through an investigation carried out in Australia and New Zealand, the
objectives of the foundations were evaluated and nine hypotheses were concluded, to define problems
and solutions of the reasons why foundations commit fraud and how to prevent them. As it is an
investigation, its conclusions are suggestions for the foundations and for the authorities to
prevent possible fraud by non-governmental organizations.


3. Ortega C., Licerán A., Gordon T & Moreno A. (2020). „An Investigation of Fraud in Non profit
Organizations”. Department of Financial Economics and Accounting, University of Jaén. 2-21.

This investigation is focused on the division and objectives of the foundations, dividing them into
non-profit, non-governmental, or transparent organizations, since they all have a different
objectives. The research mentions the different types of fraud that can be done through
organizations, in addition to adding statistics on where the growth of fraud has increased in
recent years. It also analyzes the cooperation they have with the public sector and the financial
resources they receive from the government, so fraud is not always due to the money provided by the
private sector, but also fraud committed by the public sector.