Here is an interesting publication from the Canadian Institute of Chartered Accountants (CICA) entitled “Increasing Public Scrutiny of Not-for-Profit Organizations: questions for directors to ask.”  I like this question “Does the organization have a sufficiently robust set of policies related to areas that are the most likely foci of scrutiny, such as: a. compensation (including salary, bonuses, benefits and pensions), b. procurement, c. hiring and employment, d. travel, hospitality and expenses. e. fundraising

To read the document, which is available for free see http://www.rogb.ca/npo/item38362.pdf and in French at http://www.csrg.ca/organismes-sans-but-lucratif/item38371.pdf