1 fraud in the city fleet - a reputational risk for your organization sam m. mccall, phd, cgfm cpa,...
TRANSCRIPT
![Page 1: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/1.jpg)
1
Fraud in the City Fleet - A Reputational Risk for
Your Organization
Sam M. McCall, PhD, CGFM CPA, CIA, CGAP
City Auditor
City of Tallahassee
![Page 2: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/2.jpg)
2
Session Outline
Public Expectations
Internal Control and Risk
The Elements of Internal Control
Weaknesses in Internal Control can Result in Fraud and Illegal Acts
Case Studies
Reviewing Internal Control and Identifying Fraud and Illegal Acts, and Abuse
Summary and Wrap Up
![Page 3: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/3.jpg)
3
Public Expectations
Expectation of high ethical and moral behaviors of Public employees
Expectation that Public employees will conduct business within policy and procedures
Expectation that Public resources will not be wasted, abused, lost or stolen
![Page 4: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/4.jpg)
4
Definition of Terms
Misfeasance
Malfeasance
Nonfeasance
Abuse
Fraud
Internal controls
![Page 5: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/5.jpg)
5
What Is Misfeasance?
The improper or wrongful performance of some act that a person may lawfully do
![Page 6: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/6.jpg)
6
What Is Malfeasance?
Comprehensive term including any wrongful conduct that interferes with the performance of official dutiesThe doing of an act that a person should not do at all
![Page 7: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/7.jpg)
7
What is Nonfeasance?
Nonperformance of an act that a person is obligated or has a responsibility to perform
Not doing what you should do
Total neglect of duty
![Page 8: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/8.jpg)
8
What Is Abuse?
Improper or inappropriate program management
Everything that is contrary to good order
Can be intentional or unintentional
Does not have to violate a law, regulation, or contract provision
![Page 9: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/9.jpg)
9
What Is Fraud?
A false representation of a matter of fact
Concealing that which should be disclosed – deceiving to cause legal injury
Intentional perversion of the truth
To deceive another such that they rely on the false representation and surrender a valuable thing or a legal right
![Page 10: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/10.jpg)
10
City Auditor Risk Assessment Criteria
Fiscal Impact 20
Strength of Management 20
Sensitivity and Public Relations 15
Risk of Loss, Noncompliance, Corruption or Fraud 10
Complexity of Activity 20
Risk to Public Welfare 15
100
![Page 11: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/11.jpg)
11
Components of Internal Control
Control Environment
Risk Assessment
Control Activities
Information & Communication
Monitoring
![Page 12: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/12.jpg)
12
Components of Internal Control – Control Environment
The building block for all other components: Integrity & ethical values Commitment to competence Independent audit committee Management philosophy & operating style Organizational structure Assignment of authority & responsibility Human resource policy & practices
![Page 13: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/13.jpg)
13
Components of Internal Control – Risk Assessment
Segmenting department into organizational components
Analyze general control environment
Analyze inherent risk
Develop appropriate control activities
![Page 14: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/14.jpg)
14
Risk
Risk are essentially the opposite of control objectivesIf the objective is to safeguard assets, the risk is that assets will be lost or stolen. Therefore, without knowing the risk, one cannot decide on the appropriate control activities
![Page 15: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/15.jpg)
15
Risk – Questions to Consider
Chance of Occurrence - How likely is it to go wrong? (High, Medium, Low)Impact of Occurrence - What will happen if it goes wrong (assets lost, clients unserved, noncompliance with law, etc.) (High, Medium, Low)Assessment of Risk (High, Medium, Low)
![Page 16: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/16.jpg)
16
Components of Internal Control – Control ActivitiesLink to objectives
Accountability for resources
Direct activity management
Top level reviews
Segregation of duties
Physical controls
Execution & recording of transactions & events
![Page 17: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/17.jpg)
17
Components of Internal Control – Information and Communication
Information – Reports
Communication – Dissemination of Reports
![Page 18: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/18.jpg)
18
Components of Internal Control - Monitoring
Ongoing monitoring
Separate evaluations
Reporting deficiencies
![Page 19: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/19.jpg)
19
Who Commits Fraud?
MarriedBetween 18 and 36Has 2 childrenOwns a homeDoes not have a drug or alcohol problemDoes not recognize harm to victimsBrightStrong sense of challenge and game playingVersed in technology and skillfulHas a position of trust
![Page 20: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/20.jpg)
20
Reporting Fraud – Employees Do It Best
1.7%
5.1%
6.2%
8.6%
11.5%
15.4%
18.6%
18.8%
26.3%Tip from employee
Accidental discovery
Internal Audit
Internal controlsExternal audit
Tip from customerAnonymous tip
Tip from VendorNotification from law enforcement
![Page 21: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/21.jpg)
21
Who Has the Responsibility for Detecting Fraud?
Management
Employees
External Auditors
Internal Auditors
Government Vendors
Public
![Page 22: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/22.jpg)
22
ManagementResponsibilities
Adopt and implement internal control policies
Establish a control environment
Assess and analyze risks
Establish control activities to address risks
Develop information and reporting systems
Monitoring activities
![Page 23: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/23.jpg)
23
Management Responsibilities
Comply with applicable laws & regulationsEstablish & maintain effective internal controlsAddress findings & recommendations and to maintain a process to track their statusFollow sound procurement processes when contracting for audits or attestation engagements
![Page 24: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/24.jpg)
24
EmployeeResponsibilities
Be aware of where fraud can occur
Look for irregularities
Report suspicious activities (don’t assume others know)
Conduct work in an ethical manner that complies with organization policies and procedures
![Page 25: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/25.jpg)
25
External AuditorsResponsibilities
Review internal control over financial reporting
Examine the government’s financial statements
Plan the audit to detect fraud material to the financial statements and be alert to the possibility of fraud throughout the audit
![Page 26: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/26.jpg)
26
Government AuditorResponsibilities
Review department, division, unit and/or program internal controls
Review transactions for possible waste, fraud and abuse
Plan the audit to detect fraud material to audit objectives
![Page 27: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/27.jpg)
27
VendorsResponsibilities
Be aware of how and where fraud can occur in their operations
Look for irregularities
Report suspicious activities (don’t assume others know)
![Page 28: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/28.jpg)
28
PublicResponsibilities
Report suspicious transactions or behaviors
![Page 29: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/29.jpg)
29
Approach to Detecting Fraud
Exercise professional judgment
Exercise professional skepticismBalance between a questioning mind and
doubting everyoneCritical assessment of evidence
![Page 30: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/30.jpg)
30
Management Red FlagsReluctance to provide information when requestedEmployee turnover in high risk areasLack of segregation of duties in a high risk areaExcessive number of checking accounts Increase in purchase of inventory but no increase in productivityAbnormal inventory shrinkageLack of physical security over assetsPayments to vendors not on approved vendor list
![Page 31: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/31.jpg)
31
Employee Red FlagsEmployee lifestyle changes (expensive cars, jewelry, homes, etc.)
Behavior changes (drug, alcohol, gambling)
Reluctance to provide information when requested
Refusal to take vacation or sick leave
Excessive purchasing of supplies
Inappropriate overtime hours
![Page 32: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/32.jpg)
32
How to Improve Your Chance of Detecting
Fraud?Assume anyone can commit fraudGood documentation does not mean something happened – only that someone said it happenedPay attention to detail (numbers, dates, amounts, alterations, reasonableness, etc.)Pay attention to hints or rumors of wrong doingLook for patterns or unusual transactions
![Page 33: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/33.jpg)
33
Potential Red Flags
Erased or crossed out figuresInconsistent inks and typefacesUnusual dates, amounts, notes, phone numbers and calculationsConsecutively numbered invoicesExcessive voids or refundsInvoices in large even sumsMultiple invoices to the same vendor just under $10,000
![Page 34: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/34.jpg)
34
Potential Red Flags(Continued)
Invoices printed on other than prepared forms
Vendor address change
Unusual number of payments to one payee
Inadequate description of item purchased
Delay in responding to request for documentation
Stale invoice dates
![Page 35: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/35.jpg)
35
What Conditions Make Fraud Easier
Weaknesses in Internal Controls relating to: Control Environment Risk Assessment Control Activities Information and
Communication Monitoring
The Fraud Triangle Incentive Opportunity Rationalization
![Page 36: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/36.jpg)
36
Frauds to Discuss
City Fleet Department – almost $3 million in fraud over a five year period
![Page 37: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/37.jpg)
37
Case Study 3 – City Fleet
Parts supervisor could order, receive, and issue parts. Could also open closed work orders and add cost, and adjust the inventorySuspicious transactions with three vendors identifiedCollusion with one vendorLosses totaled almost $3 million over five years.City employees and vendors prosecuted
![Page 38: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/38.jpg)
38
See Page 2 for
Invoices
![Page 39: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/39.jpg)
39
Number of large dollar invoices all for the same amount
![Page 40: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/40.jpg)
40
Notice instructions Valid Invoice
![Page 41: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/41.jpg)
41
Same Amounts and Consecutive
Invoice #
![Page 42: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/42.jpg)
42
Same Amounts
No Description
Consecutive #
![Page 43: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/43.jpg)
43
Invoice Altered
with Whiteout
![Page 44: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/44.jpg)
44
ZZ4 / 350 Engine
355 horsepower out of a small block aluminum head engine! The evolution of the ZZ series, this engine powers thousands of street rods, drag racers, and show cars. With 405 ft/lbs of torque, the ZZ4 is the best way to put a high performance small block engine under your hood!
![Page 45: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/45.jpg)
45
High Risk Areas Susceptible to Fraud
Travel reimbursements
Time & attendance
Overtime
Cash collections
Use of vehicles and equipment
P-card transactions
Capital construction projects
![Page 46: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/46.jpg)
46
10 Tips onHow to Deter Fraud in
Your Organization
1. Integrity at the Top
2. Positive Reputation
3. New-hire Screening Process
4. Ethics Programs
5. Written Fraud Program
![Page 47: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/47.jpg)
47
10 Tips onHow to Deter Fraud in
Your Organization(Continued)
6. Communicate Policies to Vendors
7. Proper Handling of Investigations
8. Independent Internal Audit Function
9. Effective Internal Controls and Auditing
10. Open Internal Reporting
![Page 48: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/48.jpg)
What are Some Suggestions for the Auditors
Plan the audit to detect fraud material to the audit objectives
Document the use of professional judgment and professional skepticism
Ask about background checks
Discuss risk and fraud with auditee and whether there are mitigating controls
Brainstorm with staff and supervisor on risk, controls, and testing to be done. Document discussions
Look for persuasive fact-based evidence
Document supervisory review of W/P’s and adequacy of response to questions
48
![Page 49: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/49.jpg)
49
What to Do When You Suspect or Discover Fraud?Do not pursue so as not to interfere with potential future investigations or legal proceedingsSecure documentationNotify your supervisor Notify upper management (department directors) if you do not feel that your concerns have been investigated satisfactorily, orCall the Auditor
![Page 50: 1 Fraud in the City Fleet - A Reputational Risk for Your Organization Sam M. McCall, PhD, CGFM CPA, CIA, CGAP City Auditor City of Tallahassee](https://reader036.vdocument.in/reader036/viewer/2022081515/56649dc75503460f94abbf48/html5/thumbnails/50.jpg)
50
Questions?