ABSTRACT
This chapter explores how and why both the likelihood and impact of fraud and corruption affecting International non-governmental organisations (INGOs) operating in the developing world are high. Information empowers supporters to challenge the financial stewardship of INGOs, and it seems that they are under few illusions about the risks to which these organisations expose themselves. Cultures might be action-or goal-orientated, especially those found in INGOs that work in humanitarian emergencies. INGOs and their country operations are subject to different forms of regulation, including dedicated government regulators. The risks can be faced particularly by INGOs working in conflict zones and fragile states. When the author's consider that a 2009 Fraud Advisory Panel (FAP) survey of UK charities found that a quarter of respondents thought their sector was at higher risk than other sectors, that a United States (US) study found similarities in losses per incident between non-profit organisations and private companies.
