You volunteer as a board member for a local non-profit organization that provides emergency shelter, counselling, and advocacy for women and children. At a recent board meeting, the organization’s auditor was speaking about some internal control weaknesses that had been identified and she noted that “the organization’s board could be doing a better job with respect to establishing a strong tone at the top.”

Required 

a. What types of things could you and your fellow board members do to strengthen the tone at the top of the organization?

b. The auditor mentioned that one of the internal control weaknesses they identified was poor tracking of the cash donations received by the organization. Identify three controls that could be put in place to remedy this issue.