This study examines the nature and incidences of occupational fraud in community sport organisations (CSOs) as reported in media coverage from Australia, Canada, Germany, and the United States from 2008−2018. Using the fraud diamond framework, the main indicators for fraud occurring in CSO’s included: incentive (i.e., personal financial struggles, supporting lavish lifestyles, addictions, and mental health issues); opportunity (i.e., access to organisational accounts, insufficient financial control mechanisms, vacancy in key positions, singular role responsibilities, and perceived trustworthiness of club leaders), rationalisation (i.e., denial of responsibility, good intentions, and self-justification), and capability (i.e., educated professionals and learned advantage). The findings showed that individuals who committed various forms of occupational fraud typically held the trusted volunteer positions of treasurer or president. The research offers a new understanding of the global nature of fraud and its risk indicators within the CSO context, and begins to identify how CSOs might be susceptible to fraud, thereby articulating a future research agenda to explore fraud vulnerability in CSOs. In practice, this study offers important insights for anti-fraud strategies and training in the community sport sector.

这项研究调查了澳大利亚，加拿大，德国和美国2008-2018年媒体报道的社区体育组织（CSO）职业欺诈的性质和发生率。使用欺诈钻石框架，民间社会组织中发生欺诈的主要指标包括：动机（即，个人财务困难，支持奢侈的生活方式，成瘾和心理健康问题）；机会（即获得组织帐户，财务控制机制不足，关键职位空缺，角色职责单一以及俱乐部领导者的可信度），合理化（即拒绝责任，善意和自我证明）和能力（即，受过良好教育的专业人员和获得的优势）。调查结果表明，实施各种形式的职业欺诈的个人通常担任司库或总裁的可信赖志愿者职位。该研究对CSO范围内欺诈的全球性及其风险指标提供了新的理解，并开始确定CSO如何容易受到欺诈的影响，从而阐明了未来的研究议程，以探索CSO中的欺诈漏洞。实际上，这项研究为社区体育领域的反欺诈策略和培训提供了重要的见识。