عنوان

The Implementation of Effective Internal Controls in the District Affiliated Churches of the Northern Missouri District Council of the Assemblies of God

Number

TL52173

.Language of Text, Soundtrack etc

انگلیسی

Title Proper

The Implementation of Effective Internal Controls in the District Affiliated Churches of the Northern Missouri District Council of the Assemblies of God

General Material Designation

[Thesis]

First Statement of Responsibility

McDonald, Paul R.

Subsequent Statement of Responsibility

Detrick, Don

Name of Publisher, Distributor, etc.

Assemblies of God Theological Seminary

Date of Publication, Distribution, etc.

2020

Text of Note

347 p.

Dissertation or thesis details and type of degree

D.Min.

Body granting the degree

Assemblies of God Theological Seminary

Text preceding or following the note

2020

Text of Note

Under the oversight of the Northern Missouri District Council of the Assemblies of God, all dependent District Affiliated Churches (DAC) are required to submit quarterly financial reports. However, financial accountability and reporting to the District Office is often inconsistent, inaccurate, and unsubstantiated. District Affiliated Churches with poor financial internal controls are vulnerable to fraud and at risk of permanent damage to the reputation of the pastor and congregation. In response to the inadequate financial reporting to the district and the concern over weak internal controls, the District Council in session passed a resolution requiring all District Affiliated Churches to secure and maintain a software accounting system through the district's authorized provider. This project provided two identical eight-hour weekend seminars designed specifically for District Affiliated Church pastors and spouses, and their treasurers (or other church leaders). Analysis of the pretest and posttest questionnaire data indicated that the seminar enabled participants to more adequately define biblical stewardship. Furthermore, they grew in their understanding of the importance of financial internal control systems and learned how to use a software accounting system to ensure consistent fiscal reporting to the district, thereby enhancing transparency and accountability. This project can serve as a resource for other Assemblies of God pastors, districts, and other denominations as it affirms the importance of efficient and effective internal control systems in the local church.

Subject Term

Accounting

Subject Term

Business administration

Subject Term

Religious education

McDonald, Paul R.

Detrick, Don

Assemblies of God Theological Seminary

Electronic name

p

[Thesis]

276903

a

Y