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Title: The corporate governance of a Maltese NGO and its financial implications
Authors: Zerafa, Leonie
Keywords: Corporate governance -- Malta
Non-governmental organizations -- Malta
Public opinion -- Malta
Auditing, Internal -- Malta
Issue Date: 2015
Abstract: Purpose: The main objective of this dissertation is to assess and evaluate the governance of Puttinu Cares Foundation. To arrive at such an objective, the persons charged with governance and their responsibilities towards internal controls were evaluated. Moreover, the accountability to the community was assessed by focusing on how transparent, efficient and reliable Puttinu Cares is in the light of the general public perception. Design: The objective of this study was attained through a series of face-to-face semi structured interviews with six members of the board of Puttinu Cares Foundation, together with a structured questionnaire emailed to the Maltese general public. Findings: From the study, it emerged that Puttinu Cares Foundation exhibits a very good level of corporate governance and internal control. Moreover, the general public’s perception of the awareness and accountability of this NGO was also very positive, which is fundamental for the safeguarding and the success of this NGO. Value: Puttinu Cares members acknowledge their responsibility towards corporate governance and internal controls and are aware that lack of such responsible action would be detrimental to the NGO. This study recommends that the NGO should provide continuous training to all members. It also identified the need for standards and guidelines on internal control reporting. The NGO would also benefit if they were to set up an Audit Committee. Furthermore, the Board should make available the organisation’s Annual Report and Accounts on the organisation’s website. This would represent more accountability and transparency that would subsequently lead to increased public confidence.
Description: M.ACCTY.
Appears in Collections:Dissertations - FacEma - 2015
Dissertations - FacEMAAcc - 2015

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