From my experience as a former prosecutor and as an attorney dealing with nonprofits, the vast majority of people who work in museums and cultural institutions are honest and hardworking. When there is a problem with theft of funds, the crime typically is committed by someone inside the organization. A person who works with cash and who remains unsupervised may be tempted to "borrow" funds to cover personal expenses. As time goes by, the amount of funds stolen can grow.
- ensuring board oversight of operations,
- creating an audit committee,
- involving at least two officers in money transactions,
- watching unusual behavior of the person who handles money (e.g. frequently staying late at the office to perform money transactions),
- imposing a term limit on the treasurer's position.