(c) Weak control environment
Lack of segregation of duties/responsibilities
There is normally a limited number of staff working in the charity meaning that a full system of internal control including segregation of duties cannot be implemented. Staff are likely to be unclear as to their exact responsibilities as they are not formal ‘employees’ and are not part of the formal authority structure in the charity.
Volunteer staff
Many staff are volunteers and so will only work at the charity on an occasional basis. Controls will be performed by different staff on different days making the system unreliable.
Lack of qualified staff (human resource issues)
Selection of staff is limited – people tend to volunteer for work when they have time – and so they are unlikely to have professional qualifications or experience to implement or maintain good control systems.
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