Zum Stand von externen Prüfungen und internen Kontrollmechanismen in Non-Profit Organisationen – Eine Untersuchung gemeinnütziger Kapitalgesellschaften

Non-profit corporations increasingly render public and caritative services and simultaneously perform for-profit economic activities in associated business divisions and subsidiaries. Based on a German sample and a multi-stakeholder perspective, we analyse the influence external audits and internal control systems have on a non-profit corporation and the associated tax benefits. Our findings demonstrate that tax authorities have neglected to carry out audits of nonprofit corporations in the past, even though these organizations cooperate intensively with private sector audit companies. Internal control systems are regarded as important information and management mechanisms, non-profit corporations need to further develop management control, internal audit and compliance functions to achieve effective corporate governance.