Abstract
This study develops and tests a measure for perceived vulnerability to occupational fraud and examines the relationship between organizational capacity and perceived vulnerability to fraud in community sport organizations. Drawing on the opportunity dimension of fraud triangle theory and the concept of organizational capacity, the study identifies a number of risk and protection factors for vulnerability to fraud. Board members of community sport organizations in Australia, Germany, and North America were surveyed (n = 1,256). The results offer a reliable and valid scale assessing vulnerability to fraud in community sport organizations consisting of procedural and financial dimensions. The regression analyses indicate a set of risk factors for vulnerability to fraud, including the presence of paid staff, high annual and unbalanced budgets, and owning sport facilities. Protection factors include strategic planning, relationships with other institutions, and trust within the board. This knowledge can be used to design antifraud education and training resources.
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