The study also reveals that the size of an organization makes a difference in the level of control. In general, the recommended control procedures are more common in larger churches than in smaller organizations. The greatest differences involved controls over cash disbursements. Procedures for purchases and cash disbursements are less formal in small churches, making unauthorized purchases much more likely. In addition, formal petty cash finds aren't used nearly so often in small churches as in large churches, and cash is often unprotected while it is on the premises in small churches. Only 44-5 percent of small churches secure cash in a safe or lock box, compared with 85 percent of the large churches.