Thanks all, that's very helpful.

Can anyone recommend a/the go-to book that outlines (for a novice) those
really basic '100 years ago, this is what we did' controls?

@Adrien that's interesting and makes sense of the standard term in
association rules: 'the Committee must account to the association for the
use of its funds'.

On Tue, 29 Dec 2020 at 02:16, Adrien Monteleone <
adrien.montele...@lusfiber.net> wrote:

> While Rich, Dave & Michael have given you great responses, I'll offer my
> own condensed version:
>
> 'Accounting' is not about 'counting' (the math), but rather about
> control - "Who controls access to what, and how they are held
> 'accountable' for that privilege."
>
> Study methods of literal 'cash' control, and then consider methods and
> means to apply those principles to any non-cash (physical) accounting
> you require. You'll find that those basic principles apply nearly
> universally. 'Control' (in some cases synonymous with 'access') and
> managing it, is key. The application (use case, not computer app) isn't
> relevant to the basic question, but is relevant to the details and
> complexity of the implementation.
>
> For example, proper cash handling/accounting and access/control
> procedures can catch someone stealing a physical $100 bill, not just the
> fact they pilfered $100 total. (I've caught such a case, because those
> procedures were in place.) No software can do this for you. This is
> entirely dependent on procedure and procedure discipline.
>
> Regards,
> Adrien
>
> On 12/28/20 6:01 PM, Edward Bainton wrote:
> > Can anyone give a view on whether Gnucash is suitable for a very small
> > credit union?
> >
> > How would easily can fraud be detected?
> >
> > If not easily, could it be paired with, say, some kind of blockchain
> backup
> > system so as to make fraud detectable?
>
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