Yellowbook-CPE Presents: Auditors Save The World

In a previous episode, you heard how Ross Visscher harnesses AI to transform his internal audits in a thriving Canadian city. But power in the hands of one City team is only the beginning!Because beyond the internal audit shop, an entire city is stepping into the world of artificial intelligence. Departments experimenting. Risks emerging. Opportunities everywhere.And someone must bring order to it all. Enter Ross. Not just an auditor, but a guide helping a whole city navigate AI with clarity, control, and caution. Because when everyone has access to powerful tools, governance isn’t optional. It’s everything.Discover how a city’s audit team is leading the way in AI governance and innovation. This episode explores practical strategies for managing AI risks, setting guardrails, and leveraging AI to improve city services, all while ensuring responsible use.CHAPTERS:00:00 - Introduction to AI in city governance and internal audits01:19 - Ross’s role as a guide for citywide AI usage and compliance01:58 - The importance of prompting: quick wins and frameworks04:36 - Managing AI model costs with tiered approaches05:29 - Building citywide AI governance and working with leadership08:10 - Creating inventory and risk classification for AI systems11:21 - Roles and responsibilities in AI audits across city departments13:03 - Challenges of chatbot prompt injection and strategies for safeguard16:01 - Bridging skills: from BASIC to Python, and the power of logic17:01 - Closing remarks: CPE and community sharing in auditingABOUT ROSS VISSCHER:Ross Visscher is an internal audit leader with responsibility for IT audit and data analytics programs at The City of Calgary. He has 19 years of internal audit experience, primarily within local government, complemented by earlier experience in financial services and public accounting.For more than a decade, Ross has been actively involved with the Association of Local Government Auditors (ALGA) and served as President for the 2024–2025 term.He holds multiple professional certifications, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA – North Carolina), Certified Information Systems Auditor (CISA), and Certified in Risk and Information Systems Control (CRISC). His specialized credentials include ISACA’s Advanced in AI Audit (AAIA), ACL Analytics Certified Data Analyst (ACDA) and Microsoft Power BI Data Analyst Associate.

In this episode, we sit down with Ross Visscher, an IT audit champion using AI to transform how a city government approaches auditing. Ross shares how his team is leveraging tools like Microsoft Copilot, Azure OpenAI, and Python to automate tasks, analyze customer feedback, process documents with OCR, and validate transactions faster and more accurately than ever before. We dig into how he developed an AI governance framework aligned with professional standards, and the best practices his team follows to keep sensitive data private and secure in the cloud. Ross also gets practical about the emerging skills auditors need today — including vibe coding and basic Python — and why aligning every AI tool with organizational values and enterprise approval processes isn't just good governance, it's essential to doing the work right.CHAPTERS:00:00 - Introduction to the Super Auditor 00:51 - IT audit champion role using AI for city transformation01:47 - Using AI internally to improve audit quality03:07 - Establishing AI governance aligned with Redbook standards04:47 - Copilot in audit work08:25 - Building a responsible AI framework using Azure12:01 - Python as an intermediary for large datasets and vibe coding15:08 - Handling confidential data20:15 - Combining traditional audit tools with AI, Python, and Power BI 22:36 - Handling non-cloud options26:30 - Building Python skills and understanding for auditors29:45 - Embracing change while staying aligned with core audit values30:21 - Closing remarksABOUT ROSS VISSCHER:Ross Visscher is an internal audit leader with responsibility for IT audit and data analytics programs at The City of Calgary. He has 19 years of internal audit experience, primarily within local government, complemented by earlier experience in financial services and public accounting.For more than a decade, Ross has been actively involved with the Association of Local Government Auditors (ALGA) and served as President for the 2024–2025 term.He holds multiple professional certifications, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA – North Carolina), Certified Information Systems Auditor (CISA), and Certified in Risk and Information Systems Control (CRISC). His specialized credentials include ISACA’s Advanced in AI Audit (AAIA), ACL Analytics Certified Data Analyst (ACDA) and Microsoft Power BI Data Analyst Associate.

In this episode, we delve into the world of government oversight, audit strategies, and investigative work with expert auditor and inspector general, Isabel Mercedes Cumming. Discover how rigorous evidence-gathering, quick action, and citizen involvement lead to transformative, live-saving changes in public agencies while maintaining independence and integrity.CHAPTERS:00:00 - Welcome to Auditors Save the World! 01:45 - Case example: catching a $600,000 fraud in 45 seconds06:19 - Investigative speed08:33 - Verifying situations through evidence and real-time inspections09:54 - The power of emergency reports in driving major changes13:33 - The necessity of independent oversight versus city audits17:23 - The significance of ongoing verification, even after initial fixes21:21 - The coverage of inspector general functions across U.S. cities23:29 - The career pathway from auditing to fraud examination and law24:29 - Final thoughts: Passion for justice, and the value of audit skillsABOUT ISABEL MERCEDES CUMMING Isabel Mercedes Cumming serves the Inspector General of Baltimore City, making history in January 2018 as the first woman and Hispanic to ever be named to the post. She also distinguishes herself as the first Inspector General to serve a second term. The Office of the Inspector General (OIG) has flourished under her leadership having quadrupled the number of hotline complaints, achieving independence for the office, and successfully growing the office from six to 19 employees. The OIG tackled numerous high-profile cases and achieved over $50 million of documented savings for the citizens of Baltimore in the first year. Ms. Cumming began her legal career at the United States Attorney’s Office as a law clerk where she specialized in investigating white-collar crimes. Prior she was the Director of Internal Audit for American National Bank in Baltimore for over seven years. She began her career with KPMG Peat Marwick in Baltimore as an auditor in 1984. Ms. Cumming was named the Certified Fraud Fighter of the Year in 2006 and the first Top Fraud Fighter in Maryland in 2004 by the ACFE. She was named a Top 100 Women in Maryland three times by the Daily Record and recently a Leader in Law. She traveled to Amman, Jordan where she taught White Collar Prosecution to fifty judges and lawyers for the Rule of Law program. She holds both Certified Inspector General and Certified Fraud Examiner credentials. In 2019, she was elected to the Board of Directors of the Association of Inspector Generals. She previously taught Principles of Fraud Examination at the University of Baltimore and continues to serve on the Dean’s Advisory Committee for the Law School. She earned an undergraduate degree in accounting from James Madison University, a master’s degree in business administration and a Juris Doctorate (law) degree with honors from the University of Baltimore.

The city hums with traffic, footsteps echo on concrete, and danger hides in plain sight. From crosswalks to corridors of city hall, one watchful guardian keeps the streets of San Diego safe.This is Eduardo Luna. By day, he is an Audit Executive of a great California city. By calling, Eduardo protects people who walk, drive, bike, and live their lives one intersection at a time. With a sharp eye on policy and a heart anchored in public service, he audits what truly matters. Street design. Traffic controls. Safety programs that decide whether citizens arrive home or don’t. His work doesn’t just improve processes. It saves lives.So look both ways, listen close, and take heart. Here comes Eduardo. Champion of safer streets. Guardian of his community. Saving lives… one audit at a time.CHAPTERS:00:00 - Introduction01:20 - How pedestrian safety issues prompted city audits in San Diego03:37 - Focusing on enforcement: police citations and compliance gaps05:04 - Education campaigns: PSA, signage, and public awareness08:20 - Impact of audits on saving lives and urban safety improvements12:26 - Linking policy development with audit findings on pedestrian safety15:55 - Strategies for maintaining focus and managing complex audits18:03 - Simple, effective audit approaches20:47 - Wrapping upABOUT EDUARDO LUNA:Eduardo Luna is an experienced Chief Audit Executive with over 31 years of performance auditing experience at the federal and local level of governments (San Jose, San Diego, and Beverly Hills). He has overseen a 25-person office and conducted audits of organizations with an operating budget of over $1.0 billion.He established the first independent audit offices for the cities of San Diego and Beverly Hills, including hiring personnel, and creating and overseeing Whistleblower hotlines. Eduardo is highly experienced in auditing under Government Auditing Standards and auditing all facets of government operations, programs, contracts, and agreements. This includes identifying best practices to improve performance and service delivery.Eduardo holds a Master of Public Affairs from the L.B.J. School of Public Affairs, the University of Texas at Austin (1989); and a B.S. in Political Science from Santa Clara University (1987). He also holds a Certificate of Completion, for Senior Executives in State and Local Government, John F. Kennedy School of Government, Harvard University (2011). He is a nationally recognized leader in government performance auditing and a lifetime member of the Association of Local Government Auditors.

In this episode of "Auditor Save the World," host Leita Hart-Fanta interviews Yves Genest, a seasoned auditor with extensive experience in food safety and compliance. The conversation dives into the complexities of auditing food safety, particularly in the context of aquaculture and the risks associated with raising salmon. Yves shares insights from his audits, highlighting the challenges of ensuring food safety in a rapidly evolving industry where regulations often lag behind emerging practices. He emphasizes the importance of empirical evidence and data-driven decision-making in auditing, illustrating how outcomes should guide regulatory practices rather than mere compliance with checklists.Yves discusses the significant risks posed by antibiotics in aquaculture, the environmental impacts of fish farming, and the need for rigorous testing and oversight. He reflects on the challenges auditors face in convincing regulatory bodies to take action based on their findings, often encountering resistance when the data suggests a need for change. The episode concludes with a broader discussion on the evolving landscape of auditing, including the integration of technology and data analytics, and the importance of addressing cultural factors within organizations to improve compliance and accountability.CHAPTERS:00:00 - Introduction to the Super Auditor01:01 - Meet Yves: The Food Safety Crusader02:28 - The Emerging Risks in Aquaculture05:19 - Understanding the Risks of Antibiotics10:03 - The Challenges of Regulatory Compliance20:36 - Data-Driven Auditing: A Case Study24:52 - The Broader Implications of Food Safety Audits30:06 - The Evolution of Auditing Practices37:33 - Current Trends and Future Challenges in AuditingABOUT YVES GENESTYves Genest is an experienced audit professional, having worked in a variety of organizations and offices over the past thirty years. Yves is presently an Advisor at the Office of the Auditor General of Manitoba where he is responsible for advising teams and executive leadership on determining appropriate objectives and criteria for performance audits, preparing audit proposals, the quality of audits, the appropriate application of the Office’s audit methodology to these audits, and drafting the audit report.He was previously Vice-President, Research and Strategic Initiatives at the Canadian Audit and Accountability Foundation (CAAF). Yves was responsible for the development of research projects and activities requiring expertise and knowledge of public sector auditing.Prior to joining CAAF, he served as CAE at Shared Services Canada and as Principal, Practice Development at the Office of the Auditor General of Canada. He holds master’s degrees in public administration and political science.

In this episode, Rebecca Takahashi shares her journey through various audit roles across different cities, emphasizing the power of networking and relationship building in career advancement. She discusses her experiences in local government audit functions, the importance of internal audit standards, and the challenges faced in re-establishing trust after major embezzlement cases. Rebecca highlights the significance of empathy, communication, and maintaining professional connections to foster a successful audit career.Chapters:00:00:00 Introduction to Super Auditor00:00:53 Meet Rebecca: The Power of Connection00:01:48 Rebecca's Career in Local Government Audits00:04:06 Starting in Austin: Investigative Audits00:14:23 Pasadena's Embezzlement Case and Trust Rebuilding00:24:46 The Embezzlement Story: Lessons Learned00:30:21 Networking and Career Growth00:33:40 Current Role at LAFPP: Challenges and Insights00:39:37 Advice for New Auditors: Networking and LearningAbout Rebecca TakahashiRebecca Takahashi, CFE CGAP CIA is the chief audit executive for the Los Angeles Fire and Police Pensions department of the City of Los Angeles and dedicated her career to serve local government audit functions using both GAGAS and Global Internal Audit Standards. Prior to Los Angeles, Rebecca served the city audit offices of Pasadena, CA; San Diego, CA; and Austin, TX. She has served on several local and professional internal audit organizations including as President of the Association of Local Government Auditors (ALGA). Rebeca is the recipient of ALGA’s Outstanding Contribution to the Local Government Auditing Quarterly Award and several Knighton Awards for audit reports she led. Rebecca has a bachelor’s in political studies and history from Pitzer College and a Master's in Public Affairs (MPAff) from the University of Texas at Austin. She is also a Certified Fraud Examiner, Certified Government Audit Professional, and a Certified Internal Auditor.In her free time, Rebecca enjoys going on culinary adventures with her husband, spending time with friends and family, tending to her vegetable and native plant gardens at home, and volunteering with other professional and community-based organizations.

Today, dear listeners, we tune our dials to listen closely to Jay Wagner, the humble Chief Audit Executive. Armed with a compassionate heart and the rare courage to self-examine, Jay listens not just to what is said, but to what is meant. When the whispers of wrongdoing echo through the halls, he doesn’t rush to accuse! Instead, he rolls up his sleeves, scrubs the evidence clean, and follows the facts wherever they lead.When he uncovered bad behavior, he wanted to be wrong to clear names and restore trust. Unfortunately, the truth demanded otherwise.And through it all, Jay builds bridges across every level of the organization, knowing that every role has a story to tell. But sometimes the gal delivering the mail knows what others overlook.So, keep the data tight and your conscience clear! Because when truth hides in the fine print, Jay will be there to hold everyone accountable.Chapters:00:00:00 Introduction to Super Auditor00:00:52 Meet Jay Wagner: Chief Audit Executive00:01:55 Challenges of Lack of Oversight00:04:19 Uncovering Misconduct00:08:23 Building Trust and Relationships00:14:34 The Value of Internal Audits00:15:31 Lessons from a Movie00:16:51 Preventing Misconduct00:18:35 Building Relationships in Auditing00:23:29 The Role of Integrity and TransparencyAbout Jay Wagner:Jay Wagner has served as the chief internal auditor for the Office of the Illinois Attorney General since 2014 where he directs a comprehensive, agency-wide internal audit program in conformance with professional auditing standards and Illinois law. In this role, he is also an ex-officio member of the Illinois State Internal Audit Advisory Board where he has served in multiple leadership roles, including Quality Assurance Coordinator, Guidance Coordinator, and three terms as Chair.Jay has spent his entire 27-year auditing career in the public sector, including 14 years as a chief internal auditor and thirteen years as an information systems auditor. He has also given dozens of volunteer presentations to thousands of auditors through conferences and seminars, and has spoken to hundreds of students regarding auditing as a career path.Jay received a Master of Science degree in Management Information Systems from the University of Illinois at Springfield (2001) and a Bachelor of Science in Management Information Systems from Illinois College (1996). He holds certifications as a Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Information Systems Auditor (CISA).

In this episode, we explore the world of internal auditing with Tiffany, a seasoned auditor with extensive experience in government and public sector auditing. Tiffany shares her insights on the importance of internal controls, vendor management, and the challenges faced by government entities in maintaining financial accountability. She emphasizes the role of auditors in supporting mission-based organizations and the value of curiosity in the auditing profession.Chapters:00:00:00 Introduction to Super Auditor00:00:04 Meet Tiffany: The Internal Auditor00:01:23 The Importance of Vendor Management00:02:34 Challenges in Government Auditing00:03:34 Mission-Based Auditing00:04:37 Forensics and Internal Controls00:06:14 Preventing Waste and Fraud00:09:33 Case Study: Vendor Review00:16:40 Risk Assessment and Client Selection00:25:48 Advice for Young AuditorsAbout Tiffany McCoyAs a Manager in Cherry Bekaert's Government Public Sector industry group, Tiffany McCoy is part of the Internal Audit and Forensic team in which she provides clients with management and risk consulting projects, including compliance, operational and organizational assessments, risk assessment and internal audit and business process reviews. She is also experienced with public sector engagements focused on accounts payable, procurement practices, IT capital improvement plans, public works and maintenance, physical security and safety, asset management, permitting and inspection, and fleet management. Prior to joining Cherry Bekaert, Tiffany worked with Baker Tilly a top-10 public accounting firm's public sector practice, executing internal audit engagements all levels of State and Local government. Additionally, Tiffany worked at the Illinois Finance Authority (IFA), one of the largest issuers of tax-exempt conduit bonds in the county, working on State programs that provided low-cost capital to stimulate economic growth, including local government, fire truck protection districts and ambulances, agriculture, energy, and healthcare programs. Tiffany has also worked on independent consulting engagements in the areas of internal audit analytics and high school district risk assessment and policy improvement programs.

In this episode, we explore the thrilling world of auditing through a captivating story of fraud with Pamela Stroebel Powers. The conversation delves into the challenges faced by auditors, the importance of vigilance, and the lessons learned from a real-life case study. Pam shares insights on the intricacies of fraud investigations, the significance of documentation, and the necessity of robust internal controls to prevent fraud. The discussion emphasizes the need for auditors to trust their instincts and the critical role of background checks in safeguarding organizations.Chapters00:00 Introduction to the Super Auditor02:02 The Story of Fraud: A Case Study11:50 Investigating the Fraud: Uncovering Evidence19:51 Lessons Learned from the Investigation29:57 The Importance of Background Checks and ControlsAbout Pamela Stroebel PowersPamela began work with The Institute of Internal Auditors in April 2021 and appreciates the opportunity to collaborate, liaison with, advocate for and provide guidance and thought leadership to public sector auditors around the globe. Pam came to the IIA with 22 years of experience as an internal auditor in Oregon State Government. Over that time, Pam worked for five agencies; she served as the Chief Audit Executive for four of those, established the first in-house internal audit function in two of them, and in one position coordinated the state’s internal audit activities. Pamela also founded Powers CPA, LLC which provided internal audit, consulting and assurance services to government and non-profit entities for five years. Pam began her career as an external auditor with the Audits Division of the Secretary of State. In addition to her audit roles, Pam has served as a contributing faculty member at Willamette University’s Atkinson Graduate School of Management since 2010. Over the course of her career she has provided training on various topics including auditing, risk management, and ethics to agency staff, management and various professional organizations. She has also served as a course facilitator for The IIA, providing training for audit professionals globally. Pam has been an active member of The IIA, having held various leadership and committee positions, both locally and at the global level. Pam earned a Bachelor’s degree in Accounting from Western Baptist College and an MBA from Willamette University.

In this episode, we explore the innovative use of auditing in city services, focusing on equity and the integration of artificial intelligence. Joe Rois, a city auditor, discusses his approach to auditing critical services in San Jose, emphasizing the importance of data-driven decision-making and community impact. The conversation highlights the challenges and successes in ensuring equitable access to city services, as well as the future potential of AI in enhancing audit efficiency.Chapters:00:00 Introduction to Super Auditor00:53 The Role of AI in Auditing02:31 Equity in City Services05:06 Auditing Critical City Services10:01 Findings from the Audits15:03 Community Impact and Response20:00 Using AI for Audit Efficiency25:06 Future of AI in AuditingAbout Joe Rois:Joe is the City Auditor for the City of San José. He joined the Auditor's Office in August 2008 and was appointed City Auditor in June 2019. He holds a Bachelor of Business Administration in Accounting from Gonzaga University and a Master of Public Policy from the University of California at Berkeley. He is also a Certified Public Accountant (CPA).Since joining the Office, Joe has led and contributed to a wide range of audits that have enhanced services for residents, identified cost-saving opportunities, and increased transparency in city operations. Prior to his work with the city, Joe worked as a consultant to nonprofit organizations in the Bay Area, conducting research and reporting across various public policy areas. Earlier in his career, he worked as a CPA in Seattle and Bellevue, Washington.

In this episode, we explore the impactful world of performance audits through the lens of SuperDoug, a seasoned city auditor! The conversation delves into various audit projects, including the challenges and successes of adapting audits during the COVID-19 pandemic, the importance of public engagement in audit suggestions, and the strategies for building trust with city council members. Listeners will gain insights into how performance audits serve as catalysts for change in local government and the significance of transparency and accountability in community building.Chapters00:00 Introduction to Super Auditor and Performance Audits01:43 The Role of Performance Audits in Community Building04:39 Lessons from the Animal Control Audit06:02 Adapting Audits During COVID-1909:07 Short-Term Rentals and Legislative Impact12:47 Engaging the Public in Audit Suggestions19:45 Building Trust with City Council24:02 Conclusion and Call to ActionAbout Doug Jones:Douglas Jones, CGAP CIA CRMA was appointed County Auditor by the Johnson County, Kansas Board of County Commissioners in January 2025. He has 37 years of private and government auditing experience. Before joining Johnson County government, Doug spent 31 years auditing Kansas City, Missouri, government, the last 11½ years as the City Auditor.As County Auditor, Doug is responsible for directing the activities of the County Auditor’s Office, interacting with elected officials and county management, and providing elected officials and the public with independent assessments of the work of county government and recommendations to improve operations and strengthen public accountability.Since 2016, Doug has been a member of the United States Comptroller General’s Domestic Working Group. Doug has been involved in ALGA as chair, vice chair, and member of the Advocacy Committee, a member of the Professional Issues Committee, a team leader or team member for seven peer reviews, and a presenter or roundtable moderator at a number of ALGA annual conferences. He is the past chair of the Mid-America Intergovernmental Audit Forum Executive Committee. Doug has also been a member of the Board of Directors for the Association of Airport Internal Auditors.Doug is a Certified Government Auditing Professional, Certified Internal Auditor, and holds a Certification in Risk Management Assurance. He has both a Bachelor of Business Administration degree and a Master of Business Administration degree from Wichita State University.

In this engaging conversation, Melisa Galasso shares her insights on the complexities of auditing, particularly focusing on single audits and compliance. She discusses the challenges faced by auditors, the importance of understanding federal guidelines, and the impact of recent changes in administration on auditing standards. Melisa emphasizes the need for specialized knowledge in the auditing field and the shortage of qualified professionals. The discussion also touches on the significance of volunteering in professional organizations for career development and the importance of finding one's niche in the accounting profession.Chapters:00:00 Introduction to the Audit World01:56 Understanding Single Audits05:02 Challenges in Compliance Auditing09:53 The Importance of Specialized Knowledge15:00 The Shift in Audit Practices19:55 The Role of AICPA and GASB24:54 Volunteerism in the Accounting Profession30:03 Impact of Standards on Nonprofits33:57 Conclusion and Call to ActionAbout Melisa F. Galasso, CPA CSP CPTD:Passionate about providing confidence, not just compliance, Melisa leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do.With a far-ranging career in public accounting, academia and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations including the AICPA and FASB, written the nonprofit accounting book, “Money Matters for Nonprofits,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor.In her free time, Melisa loves spending time with her family and can often be found at one of her daughter’s horse shows, supporting the arts with tickets to the orchestra, volunteering, or speaking a bit of French or Spanish on one of her treasured quarterly vacations.

Listen as we dive into the thrilling world of audits and financial reviews. In this episode, we meet Vickie Murphy, the iron-willed audit commander, who leads a team of 31 auditors with precision and expertise. Discover the challenges and triumphs of auditing Valley Metro's bus contracts, uncovering compliance issues, and ensuring public safety. With insights from Vickie's extensive career, this episode is a must-listen for anyone interested in the power of audits to drive change and accountability. Don't forget to subscribe and share with your fellow audit enthusiasts!Chapters:00:00 - Introduction to the Audit World02:06 - Valley Metro Audit Overview03:59 - Procurement and Contract Monitoring Challenges08:45 - Change Order Issues and Recommendations10:18 - Contract Monitoring Forms and Inconsistencies14:49 - Public Safety Concerns in Auditing15:36 - Invoice Processing and Payment Issues18:04 - Financial Reporting and Cost Categorization22:08 - Conclusion and Future Recommendations23:42 - Invoice Review and Documentation Issues27:41 - Federal Compliance and Change Orders31:10 - Miscellaneous Reimbursements and Contractual Gaps32:43 - Operational Efficiency vs. Financial Oversight35:12 - Recommendations and Future Improvements36:01 - Career Progression and Audit Insights39:39 - Experiences in Corrections and Internal Auditing41:02 - Certifications and Professional Development46:42 - Balancing Creativity and ComplianceAbout Vickie Murphy:Vickie Murphy, CPA CIA CFE CGAP CICA CCSA CRMA is currently the Chief Auditor at the Arizona Department of Transportation. Her office is responsible for performing performance audits, financial audits, compliance audits and tax audits. Vickie has devoted her career to public service and helping to improve internal controls and accountability. Vickie has also been a facilitator for the Institute of Internal Auditors for over ten years.After graduating from the University of Montana, Vickie started her audit career working for the Montana Legislative Auditor’s Office performing financial compliance audits. She wanted to have an opportunity to provide more detailed help to an organization, so she became an Internal Auditor for the Montana Department of Corrections. As part of that role, she led specialized employees on contract facility compliance reviews. Eventually she moved to the Montana Department of Transportation and held several roles before moving into the Chief Auditor position. After 10 years, she retired from there and moved south to Arizona.Vickie has a Bachelor of Science in Business Administration with emphasis in Accounting and an emphasis in Finance. She is a Certified Public Accountant, Certified Fraud Examiner, Certified Internal Auditor, Certified Government Auditing Professional, Certified Internal Control Auditor, Certified in Risk Management and Assurance, and Certified in Control Self Assessments.Vickie served as the Training Officer for the Big Sky Chapter of Certified Fraud Examiners having held various positions within the chapter for 16 years. She served on the Association of Certified Fraud Examiners Scholarship committee for five years. She was actively involved in national committees related to the American Association of State Highway Transportation Officials (AASHTO) Internal/External Audit Committee and is currently the Secretary of the committee.

In this episode, we explore the intricate world of auditing within the San Francisco Department of Police Accountability. The conversation delves into the challenges faced by a one-person audit team, the significance of stop data in ensuring police accountability, and the implications of racial profiling in data reporting. Steve Flaherty shares insights on the audit process, data integrity, and best practices for law enforcement agencies, highlighting the importance of accurate data collection and analysis in fostering public trust.Steve discusses the complexities of police data collection and auditing, focusing on the challenges faced by officers, the effectiveness of training, and the implications of data integrity. He shares insights from an audit of the San Francisco Police Department, highlighting the transition to new data systems, the analysis of data errors, and the importance of community engagement in understanding policing practices. The conversation emphasizes the need for transparency and the role of auditors in ensuring data reliability.Chapters:00:00 Introduction to the Super Auditor02:06 The Role of a One-Person Audit Team03:52 Understanding the Department of Police Accountability05:53 The Importance of Stop Data in Audits07:36 Investigating Racial Profiling in Stop Data09:59 Assessing Data Integrity and Reporting Practices12:35 Challenges in Audit Processes14:29 Testing Data Reliability and Integrity18:14 Best Practices in Data Collection20:33 Addressing Racial Misrepresentation in Data22:50 Benchmarking Against Other Jurisdictions24:52 Understanding the Core Issues in Police Data Collection27:05 Officer Perspectives and Challenges in Data Reporting28:51 Evaluating Data Collection Tools and Their Impact30:35 Transitioning to New Data Systems: Pros and Cons32:55 Analyzing Data Errors and Their Implications34:39 Insights from the Audit Process and Findings38:49 Lessons Learned and Future Directions for Auditing41:52 Engaging with the Community and Data TransparencyAbout Steve Flaherty:Steve Flaherty is the Director of Audits at the San Francisco Department of Police Accountability (DPA). Steve established the department’s audit function and has led projects on police use of force and the handling of officer misconduct. Previously, Steve served as Associate Director at the City and County of San Francisco’s Office of the Controller, where he oversaw audit teams in the City Services Auditor division. He holds a BA in Business-Economics and is a Certified Public Accountant (inactive), Certified Internal Auditor, and Certified Fraud Examiner.

Join us on "Auditors Save the World!" as we dive into the thrilling world of audits with Ty Elliott, a fearless defender of public interest. Discover how Ty blazed the audit trail in Texas, turning overlooked objectives into vital safeguards for city data and infrastructure. From his passion for dance to his strategic insights in cybersecurity, Ty's story is one of innovation and dedication. Tune in to learn how he navigates the complexities of audit functions and builds lasting relationships with management and the community.Chapters:00:00 - Introduction to "Auditors Save the World!" 02:15 - Meet Ty: The Fearless Auditor 05:30 - Blazing the Audit Trail in Texas 10:45 - The Dance of Auditing and Community Engagement 15:00 - Strategic Insights in Cybersecurity 20:30 - Building Lasting Relationships with Management 25:00 - Conclusion and Call to ActionAbout Ty ElliottTy Elliott has over 20 years of experience in local government auditing, including more than 17 years as the Chief Audit Executive for the City of College Station, TX. Before that, he served as a Senior Financial Systems Auditor for the City of Atlanta, GA, and held roles in the finance departments of Aurora, CO, and Lehi, UT. Ty has been actively involved with the Brazos Valley Chapter of the Institute of Internal Auditors, serving as president, vice president, and board member. He is a Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Auditing Professional (CGAP). He holds a Master of Public Administration and a Bachelor of Science in Finance from Brigham Young University.

Join us for an eye-opening episode of "Auditor Saved the World" as we explore the remarkable story of Jay Poole, the City Auditor turned Justice Catalyst. Discover how a routine audit of a city department's purchases led to unexpected revelations and state-level reforms. From the quirky expenditure by an elected sheriff to the community-changing outcomes, Jay's tale is a testament to the power of curiosity and control. Tune in to learn how an audit dubbed "Jail Fail" by the press became a catalyst for healing and transformation. Don't miss this captivating episode filled with insights, courage, and a call to action for all truth seekers. Subscribe now and be part of this thrilling journey!Chapters:00:00 Introduction02:30 Jay's Background and Career05:45 The Jail Fail Audit12:00 Challenges and Discoveries18:15 Community and State Reactions24:00 The Path to Reform30:45 Closing Thoughts and Call to ActionAbout Jay Poole:Jay graduated from the Bernard M. Baruch College of the City University of New York. He retired from his position as City Auditor and Chief Audit Executive for the City of Chesapeake, Virginia in 2021 after serving the city since 1991. Prior to that, he served in several auditing positions in New York State for nine years, and another Virginia locality for one year. He is a former President and Newsletter Editor of the Virginia Local Government Auditors Association, and a former Board Member, Secretary, and two-time Advocacy Chair of the Association of Local Government Auditors (ALGA). Jay has presented at numerous regional, statewide, and national professional conferences and completed two U.S. State Department Speaker projects. Jay was also the recipient of the 2021 Distinguished Local Government Leadership Award from the AGA, and a 2021 Lifetime Achievement Award from ALGA.

In this thrilling episode of "Auditor Saved the World," we dive into the inspiring journey of Mark Funkhouser, a former teacher and social worker turned powerhouse performance auditor. Discover how Mark's passion for justice and precision transformed him into a hero impacting thousands of lives. From his humble beginnings in West Virginia to his groundbreaking work in Kansas City, Mark shares his secrets for amplifying impact and turning effort into meaningful change. Tune in to learn how purpose meets power in the world of auditing, and be inspired by Mark's relentless drive to make every action count. Don't miss this action-packed episode filled with insights, stories, and a call to action for all truth seekers. Subscribe now and join us on this adventure!Chapters: 00:00 Introduction 02:15 Mark's Early Career05:30 Transition to Auditing10:45 Impactful Audits and Innovations15:20 Lessons from International Audits20:00 Mark's Vision for the Future25:30 Closing Thoughts and Call to ActionAbout Mark Funkhouser:Mark Funkhouser is a municipal finance and government performance expert who has spent decades in public service.As the mayor of Kansas City during the Great Recession, Mark made the tough choices to put his city on the path to fiscal sustainability and focused on “smart with the money” policy approaches to make the city work for regular people. As the publisher of Governing magazine, Mark continued his commitment to good government through promoting innovation and peer learning across state and local jurisdictions.In 2019, he founded Funkhouser & Associates, a consulting firm that supports the work of local governments and their partners through engagement, strategic planning, capacity development and fiscal analysis. Mark is the founder of the International Center for Performance Auditing (ICPA) and a founding member of the Association of Local Government Auditors (ALGA). He previously spent 18 years with the Office of the City Auditor of Kansas City and 10 years with the Tennessee Division of State Audit. He has dedicated his career, research and writing to advancing the public sector performance auditing profession and strengthening its real-world impact.Mark holds a master’s degree in social work from West Virginia University, an MBA from Tennessee State University, and an interdisciplinary PhD in public administration and urban sociology from the University of Missouri at Kansas City.

In this episode, we explore the parallels between auditing and investigative journalism, focusing on the importance of exposing corruption and the challenges faced by journalists in today's media landscape. The conversation highlights the decline of investigative reporting, the rise of independent journalism, and the impact of corporate ownership on media bias. The guest shares personal experiences of navigating these challenges while advocating for the underdog and holding power accountable.Chapters:00:00 Introduction to the Auditing World02:00 The Role of Investigative Journalism06:58 Exposing Corruption in Government12:03 The Decline of Investigative Reporting17:59 The Rise of Independent Journalism22:04 Navigating Bias in Media28:00 The Impact of Corporate Ownership on Journalism34:12 The Challenges of Being a Journalist39:58 Conclusion and Reflections on JournalismAbout Sue-Ann Levy:Sue-Ann Levy built up a loyal readership of both fans and detractors over her 31 years on the political and investigative beats for the Toronto Sun and the Post Media chain of newspapers. Openly gay and right-of-center politically, Sue-Ann was one of the top read Toronto Sun columnists because of her outspoken opinions, take-no-prisoners writing style and the fearless way with which she tackled the elitists in government, other publicly funded institutions and in the media. She made it her crusade to expose waste and mismanagement, to promote an unpopular cost-cutting agenda and to probe issues no other journalists have dared to tackle. Her exposes included investigations into the largest social housing company in North America, the homeless and poverty industries, the Pan Am Games, and the unaffordable affordable housing business. In late August of 2016, Sue-Ann's first book - Underdog: Confessions of a Right-Wing, Gay Jewish Muckraker - was released by Penguin Random House Canada to rave reviews and media coverage across Canada and in such international publications as the Times of Israel. Sue-Ann is a seasoned pundit and public speaker on a variety of political, gay, Jewish and topical issues and has been asked regularly to appear at conferences and on political panels. Since her retirement from full-time reporting in 2021, Sue-Ann has freelanced for the independent platform True North, focusing on range of op-ed topics including the education system and the rabid rise in anti-Semitism over the past 19 months. A seasoned runner, Sue-Ann achieved her dream of running the Jerusalem half-marathon in March of 2018, one of the top five most difficult courses in the world. She divides her time between Toronto, Canada and Delray Beach, Florida with her wife, Denise Alexander and their three politically incorrect dachshunds, Fritzy, Monty and pipsqueak Frida.

In this episode, we explore the challenges and triumphs of an audit conducted on animal services in Denton, Texas. The audit team faced significant pressure from the community to uncover the truth about the treatment of animals, leading to 34 recommendations aimed at improving care and accountability. The discussion highlights the importance of follow-up audits, innovative management solutions, and effective client relationships in ensuring that audit findings lead to real change.Chapters:00:00 Introduction to the Audit Heroes01:23 The Animal Services Audit: A Community's Concern05:00 Challenges and Findings in Animal Services10:46 Innovations in Animal Care Management15:18 The Importance of Follow-Up Audits19:23 Advice for New Auditors and Client Management23:00 Community Engagement and AccountabilityAbout Madison RorschachMadison Rorschach was appointed to the role of City Auditor by the City Council in August 2020 after joining the City of Denton as a Staff Auditor in January 2019. Prior to joining the City of Denton, Rorschach was the Assistant City Auditor with the City of College Station, TX for four years. Madison is an active member of the Association of Local Government Auditors, including serving as the Secretary on the Board of Directors and previously serving as an At-Large Board Member and Chair of the Association's Diversity, Equity, and Inclusion Committee. Rorschach is a Certified Internal Auditor and Certified Government Auditing Professional.Madison received a Bachelor or Economics from Texas A&M University and is currently working towards a Juris Doctorate at the University of North Texas at Dallas’ College of Law.

In this episode of Auditors Save the World, we explore the thrilling journey of auditing through the eyes of Matthew, a seasoned auditor who recounts his experiences in Guam during a financial crisis. The conversation delves into the challenges faced in reconstructing financial records, the dynamics of intergovernmental agreements, and the evolution of auditing practices. Matthew shares valuable insights on the importance of writing skills for auditors and reflects on his transition from federal auditing to becoming a city auditor.Chapters:00:00 Introduction to Super Auditor01:58 The Island of Lost Ledgers06:11 The Crisis in Guam10:01 Reconstructing Financial Records14:21 The Zero-Sum Game of Auditing20:18 Transition to City Auditor24:26 Advice for New AuditorsABOUT MATTHEW P. GRADYThe year was 1990. The Cold War had ended, and the Pacific Northwest was all the rage with the rise of Nirvana and the Grunge Rock scene. Meanwhile, in Northern California, Matthew Grady, a self-proclaimed bum, who had drifted aimlessly through much of his twenties had just graduated magna cum laude from San Jose State University with an accounting degree and taken an entry level position with the U.S. Justice Department, Office of the Inspector General.Matthew’s somewhat circuitous path to City Auditor for the City of Killeen began with a 20-year stint in the Inspector General’s San Francisco Regional Audit Office, where he rose from junior auditor to Assistant Regional Audit Manager. He left the federal government after 20 years and ventured to the rocky shores of American Samoa, for a three-year tour as Comptroller of the American Samoa Government’s Treasury Department. Matthew’s return stateside included two brief, but fun-filled romps. First, as Audit Manager for the Clark County Washington Audit Office. And then as Senior Auditor for the Berkeley City Auditor before taking on the role of City Auditor for Killeen, Texas. He currently resides in Killeen with five cats.

In this episode, we explore the impactful journey of Corrie, an audit leader in Austin, who has dedicated her career to ensuring transparency and accountability through rigorous audits. The conversation delves into the challenges faced in code compliance audits, the findings from multiple audits, and the recommendations made to improve processes. Corrie shares insights on the complexities of Austin's code and permitting processes, the importance of equitable treatment for residents, and the future audits planned to address community needs.Chapters00:00 Introduction to the Audit Crusader00:53 Cori's Journey and Impact on Austin01:59 Exploring Code Compliance Audits06:11 Findings and Recommendations from the First Audit09:05 Follow-Up Audit and Ongoing Challenges12:03 Recommendations for Improvement15:02 The Complexity of Austin's Code and PermittingProcess17:57 Future Audits and Community Impact23:55 Conclusion and Call to ActionABOUT CORRIE STOKES:Corrie is the City Auditor in Austin, Texas. Since joining the City of Austin in 1999, Corrie has had the opportunity to evaluate most areas of City operations. She was appointed as City Auditor by the Austin City Council in 2015. Corrie has delivered trainings and presentations on auditing fundamentals, peer review, fraud consideration, and various audit analysis tools. Corrie is a self-professed nerd, and is particularly nerdy about auditing, maps, local history, and craft beer.Corrie is a member of the Comptroller General’s Domestic Working Group and Yellow Book Advisory Council. She is also a past president of the Association of Local Government Auditors (ALGA), serves as chair of ALGA’s Peer Review Committee, and is on the executive committee of the Southwest Intergovernmental Audit Forum. She is a Certified Internal Auditor, Certified Government Auditing Professional, and Certified Fraud Examiner. She has a Bachelor of Arts in Urban Studies from Trinity University and a Master of Public Affairs from the University of Texas.

In this episode, we explore the tumultuous journey of Bob, an auditor who faced public scrutiny and professional challenges after exposing fraud. The conversation delves into the complexities of whistleblowing, the importance of legal counsel, and the impact of media relations on an auditor's reputation. Bob shares valuable lessons learned from his experiences, emphasizing the need for integrity and resilience in the auditing profession.Chapters:00:00 Introduction to the Audit Adventure01:49 From Infamy to Integrity: Bob's Journey03:06 The Fallout of Whistleblowing08:43 Navigating Media Relations as an Auditor10:14 The Importance of Legal Counsel12:40 The Consequences of Fraud Investigations18:01 Lessons Learned from a Fraud Case20:50 The Impact of Reputation in Auditing24:55 Reflections on a Career in AuditingABOUT ROBERT RUBELRobert F. Rubel Jr., MBA, CPA, CIA, CISA is a proficient audit and compliance leader with extensive experience in risk management, financial reporting, healthcare operations, auditing, and federal compliance. He designed and implemented new processes to build successful teams and drive leading practices in internal audit and compliance. Bob built relationships with executive team members and peers to share successful strategies and manage enterprise risks. He developed and implemented “Effectively Controlling Risks” a COSO based model to improve internal controls across the University of Texas System institutions. Bob holds an MBA in Healthcare Administration with Honors from UT Dallas and a BBA in Accounting from UT Arlington. Bob serves as the Chief Internal Audit Officer at Dallas ISD since February 2021. Previously, he was the Audit Manager, City of Dallas, Audit Director at UT Southwestern Medical Center at Dallas and Assistant State Auditor at the Texas State Auditor’s Office.

In this episode, we delve into the intricate world of auditing, focusing on a decade-long fraud case that highlights the importance of vigilance and skepticism in financial oversight. The conversation explores the various methods employed by fraudsters, the psychological aspects of fraud, and the eventual recovery of lost funds through diligent auditing practices. Through engaging storytelling, the episode emphasizes the critical role of auditors in maintaining financial integrity and accountability.Chapters:00:00 Introduction to the World of Auditing02:04 Unveiling the Decade of Deceit07:22 The Fraud Triangle: Incentive, Opportunity, and Rationalization10:34 The Mechanics of Fraud: How It Was Done17:48 The Aftermath: Consequences and RecoveryABOUT ROBERT RUBELRobert F. Rubel Jr., MBA, CPA, CIA, CISA is a proficient audit and compliance leader with extensive experience in risk management, financial reporting, healthcare operations, auditing, and federal compliance. He designed and implemented new processes to build successful teams and drive leading practices in internal audit and compliance. Bob built relationships with executive team members and peers to share successful strategies and manage enterprise risks. He developed and implemented “Effectively Controlling Risks” a COSO based model to improve internal controls across the University of Texas System institutions. Bob holds an MBA in Healthcare Administration with Honors from UT Dallas and a BBA in Accounting from UT Arlington. Bob serves as the Chief Internal Audit Officer at Dallas ISD since February 2021. Previously, he was the Audit Manager, City of Dallas, Audit Director at UT Southwestern Medical Center at Dallas and Assistant State Auditor at the Texas State Auditor’s Office.

In this engaging conversation, Bob shares his journey through the auditing profession, highlighting key lessons learned along the way. From his early days in oil and gas accounting to his experiences in higher education and medical auditing, Bob emphasizes the importance of trust, verification, and on-site presence in auditing. He recounts valuable insights gained from working with a Nobel Prize winner and discusses the evolving role of auditors in providing support and guidance within organizations. The conversation culminates in reflections on the significance of communication and leadership in the auditing field.Chapters:00:00 Introduction to Audit Adventures03:03 Bob's Early Career in Auditing06:01 Lessons from the State Auditor's Office09:06 Experiences in Higher Education Auditing12:08 The Importance of On-Site Auditing14:55 Insights from a Nobel Prize Winner17:57 Navigating Challenges in Medical Auditing20:58 The Role of Communication in Auditing23:55 Final Thoughts and Lessons LearnedABOUT ROBERT RUBELRobert F. Rubel Jr., MBA, CPA, CIA, CISA is a proficient audit and compliance leader with extensive experience in risk management, financial reporting, healthcare operations, auditing, and federal compliance. He designed and implemented new processes to build successful teams and drive leading practices in internal audit and compliance. Bob built relationships with executive team members and peers to share successful strategies and manage enterprise risks. He developed and implemented “Effectively Controlling Risks” a COSO based model to improve internal controls across the University of Texas System institutions. Bob holds an MBA in Healthcare Administration with Honors from UT Dallas and a BBA in Accounting from UT Arlington. Bob serves as the Chief Internal Audit Officer at Dallas ISD since February 2021. Previously, he was the Audit Manager, City of Dallas, Audit Director at UT Southwestern Medical Center at Dallas and Assistant State Auditor at the Texas State Auditor’s Office.

In this episode, we explore the critical role of auditors in addressing domestic terrorism and public safety through a case study of the Oregon State Capitol incident. The conversation delves into the challenges faced by auditors, including legal limitations, the need for clear definitions, and the importance of a structured approach to risk management. The discussion emphasizes the necessity of training, the significance of understanding root causes of extremism, and the impact of legislative responses to audit findings.Chapters:00:00 Introduction to Super Auditor01:21 Case Study: The Oregon State Capitol Incident02:46 Navigating Legal Challenges in Auditing05:58 Identifying Risks in Domestic Terrorism10:37 The Importance of Clear Definitions and Jurisdiction13:59 Developing a Statewide Strategy for Countering Extremism16:52 The Role of Control Environment in Auditing20:46 Training and Its Limitations in Auditing24:44 Addressing Root Causes of Violent Extremism29:59 Constitutional Considerations in Monitoring Extremism32:06 Legislative Response and Impact of the AuditABOUT CASEY KOPCHO:Casey Kopcho is a recognized expert in public sector auditing, governance, emerging technologies, and risks with over 20 years of experience spanning internal & performance auditing, risk management, and finance transformation. He has worked extensively across public and private sectors, providing assurance that critical business processes operate efficiently, effectively, and equitably.Casey has held key leadership roles, serving on audit committees and as an advisor for complex government and regulatory programs. He is a subject matter expert on risk-based auditing, climate risk, health system, AI governance, and ethics. He currently serves as Principal Auditor for the Oregon Secretary of State where he delivers award winning work on projects ranging from how the state mitigates risk of Domestic Violent Extremism to how the state manages its Mental Health Treatment System. Before arriving in Oregon, he worked for the Texas Department of Transportation where he lead teams to deliver audits of the largest transportation system in the country. Casey also spent a number of years working alongside experts at Deloitte & Touche, advising federal and state agencies on strategic risk management and compliance, and at the U.S. Government Accountability Office, where he conducted financial audits that helped shape public policy.A sought-after speaker and thought leader, he delivers keynote addresses and professional training sessions nationwide on topics ranging from Generative AI in auditing to ethical leadership in government. In addition to his practical experience, Casey contributes to thought leadership through published articles, webinar instruction, and contributions to professional organizations.Beyond his work in audit and governance, Casey spends his days with his wife and two children, and is working on his first novel, blending his passion for history, philosophy, and storytelling. His deep understanding of the intersection between governance, technology, and accountability makes him a trusted voice in the evolving landscape of public sector audit and oversight. Casey earned both Bachelor’s and Master’s in Accounting and Information Management from the University of Texas at Dallas and maintains his active CIA credential.

In this episode of Auditor Save the World, we explore the fascinating journey of Kelly, a fraud investigator who transitioned from a stockbroker to uncovering financial wrongdoing. Kelly shares her insights on the importance of collaboration between auditors and investigators, the need for integrity in the auditing process, and creative strategies for detecting fraud. Through engaging anecdotes and case studies, listeners gain a deeper understanding of the auditing profession and the critical role it plays in ensuring accountability and transparency in organizations.Chapters:00:00 - Introduction to the Super Auditor00:52 - Kelly's Journey into Fraud Investigation04:06 - The Role of Auditors and Investigators09:54 - Building Relationships with Auditors14:06 - The Importance of Integrity in Auditing19:53 - Creative Approaches to Fraud Detection26:08 - Case Study: Embezzlement in a Nonprofit34:02 - Conclusion and Final ThoughtsABOUT KELLY PAXTON: Kelly Paxton is a nationally recognized expert in fraud. After interviewing thousands of "good" people she knew, many never saw themselves as having made bad decisions. Everyone wants to think they are a good person. Kelly has investigated hundreds of cases ranging from money laundering to conflict of interest to embezzlement. Her hands-on investigative experience for the government and private sector, along with research into criminal behavior and investigating for both the prosecution and defense, provides real-life, practical information.

In this episode, we explore the inspiring story of Laura, a city auditor in Long Beach, who bravely confronted corruption and mismanagement surrounding the iconic Queen Mary. Through her audits, Laura uncovered significant financial discrepancies and fraud, ultimately leading to the city taking control of the Queen Mary after years of failed private management. The conversation highlights the importance of integrity, accountability, and the challenges faced by public auditors in protecting taxpayer interests.Chapters:00:00 Introduction to the Heroic Auditor00:52 The Story of Laura: A City Auditor's Journey01:46 The Queen Mary: A Historical Icon in Decline06:06 Challenges in Managing the Queen Mary09:53 The $23 Million Dilemma13:59 Uncovering Fraud: The Audit Process17:53 The Aftermath of Urban Commons' Mismanagement21:54 The City Takes Control of the Queen Mary26:13 Lessons Learned and Future PlansABOUT LAURA DOUD: As the elected City Auditor of Long Beach, Laura Doud leads an Office that provides independent audits and reviews of operations to make Long Beach better. City Auditor Doud was first elected in 2006, and since then has focused on internal improvements that best meet the needs of the community and provide increased value to the City. Past recommendations from her audits have resulted in changes to the City Charter and City Municipal Code to improve the security of City assets and bring additional revenues to the City. These increased revenues have allowed the City to provide additional and improved services to the public. She championed the passage of Proposition H – the Oil Production Tax Measure that has resulted in bringing in around $3 million every year, and totaling over $52 million, for public safety including police officers and firefighters at no cost to the taxpayers. Her analysis of the Port of Long Beach transfer to the City led to the passage of the Harbor Initiative resulting in over $259 million for the City’s Tidelands area projects which have included increased beach safety patrol, new beach facilities, the Colorado Lagoon restoration, and Alamitos Bay improvements.In addition to completing significant audits of the Queen Mary and the Long Beach Police Department, her Office has received nationally award-winning audits of the City’s Towing Operations, Parking Citations Collections Process, Police and Fire Dispatcher Overtime, the Business Improvement District Program, Animal Care Services, the Long Beach Museum of Art, the Police Evidence Control Section, and Library Services. These awards highlighted the significant impact of the audits which focus on effective and efficient government.City Auditor Doud revitalized the City Auditor’s Fraud Hotline, so tips related to City fraud, waste, and abuse can be reported anonymously by anyone at any time. The Office has received, reviewed, and investigated over 550 tips of fraud, waste, and abuse of City resources resulting in many important corrective action recommendations issued to City departments.In addition to her public service, she is an active member of her church and supports many community organizations. She serves on the Leadership Long Beach Honorary Board of Governors and the Ukleja Center for Ethical Leadership at California State University, Long Beach. Before running for office, City Auditor Doud was the Controller of the Water Replenishment District. City Auditor Doud graduated from California State University, Long Beach with a degree in accounting. She earned her law degree (JD) at Pacific Coast University School of Law. She is a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE). She lives in Long Beach with her husband, Jim, and their daughter, Kelly.

In this episode, we explore the critical role of auditors in safeguarding vulnerable populations, particularly children, through rigorous audits and legislative advocacy. The conversation highlights the ongoing challenges faced by the North Dakota Department of Health and Human Services in responding to child abuse cases, the significant delays in response times, and the collaborative efforts between auditors, legislators, and the press to drive change and improve public health outcomes.Chapters:00:00 Introduction to Super Auditor01:51 The Fight Against Child Abuse11:49 Audit Findings and Legislative Actions17:57 Broader Impact of Audits on Public Health24:10 The Role of the State AuditorABOUT JOSHUA GALLION:Josh was elected as North Dakota's 17th State Auditor in November 2016. He prioritizes transparency in government by making audit reports accessible to the public. Under his leadership, the Auditor’s Office has identified intentional misspending across all levels of government and has received national awards for audit excellence. In addition to his past service in the U.S. Air Force, he also holds degrees in accounting and business administration. Josh has over 15 years of public service serving in leadership capacities for the state of North Dakota, and is actively involved in volunteering in the community.

In this episode, we explore the thrilling world of auditing through the lens of a super auditor who tackled a complex vendor invoice issue. The conversation delves into the methodology of scenario-based testing, the execution of a successful audit project, and the importance of sharing positive stories within the internal audit profession. The auditor shares insights on how a simple investigation led to significant cost savings for the business and emphasizes the need for creativity and flexibility in audit practices.Chapters:00:00 Introduction to Super Auditor01:56 The Case of the Vendor Invoice10:02 Scenario-Based Testing Methodology15:38 Project Execution and Results19:18 The Importance of Positive Internal Audit StoriesABOUT JON TABER:Jon Taber is the Internal Audit Manager at Casey’s, the third largest convenience store chain in the United States. Previously, at FedEx Services, he performed financial and operational audits, focusing primarily on locations in Latin America and the Caribbean. His earlier employers included an accounting firm and Principal Financial Group. For the last two years, as host of the AUDIT 15 FUN podcast, Taber has had discussions with thought leaders from a variety of industries and countries. He is fluent in English and Portuguese, with professional proficiency in Spanish.

In this episode of Auditor Save the World, host Leita Hart-Fanta interviews Toby, an experienced auditor who shares his thrilling experiences in uncovering fraud within a retail distribution center. The conversation delves into the dynamics of corporate culture, the importance of soft skills in auditing, and the transition to IT auditing. Toby emphasizes the significance of building relationships and understanding the auditee's perspective to effectively identify issues and improve auditing practices.Chapters:00:00 Introduction to Super Auditor01:51 Unmasking Fraud in Retail Distribution12:20 The Dynamics of Retail and Corporate Culture18:09 The Importance of Soft Skills in Auditing27:48 Transitioning to IT AuditingABOUT TOBY DEROCHE: Toby DeRoche focuses his career on advising governance and assurance professionals on solutions to their audit, risk, and compliance needs. Toby assists organizations in improving their internal audit, risk management, and compliance functions. Toby’s professional background includes nearly 20 years in internal audit, fraud examination, and technology enablement consulting.As the founder of Insight CPE, LLC, Toby is dedicated to continued education for audit, risk, and fraud professionals. In this role, he partnered with cRiskAcademy to create the Certified Agile Auditor Professional (cAAP) course, the first of its kind in the world. Toby has authored over 100 blogs and the books Agile Audit: Transformation and Beyond and Only Audit What Matters. Finally, as a Senior IT Risk Manager with Verizon, Toby also puts theory into practice.

In this episode, we explore the inspiring journey of Mary, the elected city auditor of Portland, Oregon, who navigated the complexities of public service during the COVID-19 pandemic. Through her commitment to equity and community engagement, Mary identified critical gaps in emergency management for people with disabilities, advocating for their needs and ensuring accountability from city officials. Her story highlights the importance of proactive auditing and the role of advocacy in creating meaningful change within local government. Chapters: 00:00 Introduction to the Super Auditor 01:50 Mary's Mission: Serving the Community 03:40 Adapting Audits During COVID-19 05:38 Identifying Gaps in Emergency Management 08:30 The Role of Advocacy in Auditing 12:13 Changing the Narrative on Equity 17:52 Engaging the Community for Impact 20:39 The Response from City Officials 26:21 Lessons Learned and Future Directions ABOUT MARY HULL CABALLERO: Mary Hull Caballero has devoted her career to people who count on public-serving organizations to make their lives better. She is skilled at figuring out why things have gone awry in an organization and helping executives and managers fix them. Mary is motivated to ensure organizations are pointed in the right direction and thoughtfully managed to achieve what the world needs them to achieve. Her professional throughline has been civic accountability, as a newspaper reporter, non-profit executive, performance auditor, and elected official. The hallmarks of accountability -- integrity, transparency, fairness, and courage -- guide how she works and measures her performance. Mary is skilled in developing and managing people, strategic planning, performance management and analysis, program design for fair outcomes, risk assessment and mitigation, research and fact-gathering, administrative investigations, and written communication. Her subject matter expertise derives from experience in state and local government, charitable organizations, and the private sector. Mary has deep experience managing or analyzing programs responsible for law enforcement policy and accountability, transportation, regional leadership, criminal and civil courts, administrative investigations and quasi-judicial hearings, public records and meetings, elections, internal services, and public policy development. Mary earned a master’s degree in public policy and management, an undergraduate degree in communication, and holds two performance auditing certifications. ManageWise, LLC, is certified in Oregon as a woman-owned, emerging small business.

In this episode, we explore the thrilling world of auditing through the lens of Stephen, a dedicated auditor who uncovered a Ponzi scheme in his community. The conversation delves into the nature of Ponzi schemes, the role of compliance auditors, and the emotional toll that fraud cases can take on those involved. Stephen shares his experiences, insights, and advice for new auditors, emphasizing the importance of vigilance and ethical responsibility in the field of auditing.Chapters:00:00 Introduction to the Super Auditor01:51 Understanding Ponzi Schemes05:10 The Role of Compliance Auditors10:21 The Case of the Desperate Broker19:11 Uncovering the Fraud22:31 The Aftermath and Legal Proceedings29:35 Advice for New Auditors33:51 The Emotional Toll of FraudABOUT STEPHEN KIRK:Stephen Kirk has over 37 years of government auditing and compliance experience, having worked for the State of Illinois since 1987. He holds a bachelor’s degree in Economics from Eureka College and is a Certified Internal Auditor and Certified Government Auditing Professional. He served as Director of the Office of Internal Audit/Chief Internal Auditor for the Illinois Department of Transportation since 2010.Previous positions include Chief Internal Auditor for the Capital Development Board, Audit Manager for the Illinois Office of Internal Audit and Senior Auditor for the Illinois Securities Department. Mr. Kirk is a published author of a book about a Ponzi Scheme entitled A Betrayal of Trust published in January 2023.

In this episode, we explore the journey of Mary, an audit leader, as she navigates the complexities of conducting an IT audit for a large Sheriff's department. The conversation highlights the importance of intention, resource management, and mentorship in the auditing process. Mary shares insights on identifying issues with IT assets, understanding budget constraints, and the value of collaboration with the Sheriff's Office. The episode concludes with reflections on the lessons learned and the significance of fostering growth within the audit team. Chapters: 00:00 - Introduction to Super Auditor 00:52 - Meet Mary: The Intrepid Audit Leader 01:53 - The Sheriff's IT Audit: A Perfect Opportunity 05:09 - Scoping the Audit: Managing Resources 08:05 - Identifying IT Asset Issues 10:57 - Root Cause Analysis: Understanding the Budget Constraints 13:59 - Presenting Findings to the Sheriff's Office 17:13 - Lessons Learned and Future Opportunities 19:51 - The Importance of Mentorship and Growth 23:08 - Conclusion: The Power of Intention in Auditing ABOUT MARY MODELSKI Mary Modelski is a CIA, CISA, and CGAP for a large Midwest County. She started her internal audit career with Motorola, then moved into consulting with Protiviti. She has spent the last 20 years serving in City, Native and County government. Modelski holds a bachelor degree in business administration from Saint Mary’s University of Minnesota and a master’s degree in education from Northern Arizona University. Modelski has been an advocate for educating on the topic of what internal audit is and can do for an organization.

In this episode, we explore the journey of an auditor, Stacey, who undertook a significant audit of a police department's record management system. The conversation delves into the challenges faced, including data quality issues, system implementation hurdles, and the auditor's role in ensuring compliance and accuracy. Stacey shares her findings, recommendations, and the long-term impact of the audit on the city's processes and public safety. Chapters: 00:00 - Introduction to Super Auditor 01:51 - The Audit of Police Department Record Management 07:30 - Challenges in Data Management and System Implementation 13:15 - Findings and Recommendations from the Audit 19:00 - The Role of Auditors in System Development 25:14 - Long-term Impact and Lessons Learned ABOUT STACEY LINCH Stacey Linch is a Deputy City Auditor who has been with the City of Phoenix for 18 years. She has over 20 years of experience in information technology and performance audits. She is a CISA, CIA, CFE, PCI ISA, and CRMA. Stacey has a Bachelor's degree in Business Administration and a Master's in Public Administration. As an active member of the audit community, she is a District Representative for the Institute of Internal Auditors and a member of ALGA’s Diversity Equity and Inclusion Committee.

In this episode, we explore the journey of Michael, a city auditor who transitioned into business architecture. He shares insights on the impact of auditing, the challenges of continuous improvement, and the importance of understanding organizational maturity. Michael discusses a significant audit on animal services in Winnipeg, where his recommendations led to a substantial increase in dog licensing. The conversation delves into the theory of constraints, the role of policy in auditing, and the necessity of navigating conflict within organizations. Michael emphasizes the need for auditors to consider operational realities and the root causes of issues rather than merely complying with policies. Chapters 00:00 Introduction to Super Auditor 01:22 Michael's Journey in Auditing 03:41 Understanding Business Architecture 06:55 Challenges in Continuous Improvement 10:18 Impactful Audit on Animal Services 17:50 Recommendations and Their Outcomes 20:36 Theory of Constraints in Auditing 24:48 The Role of Policy in Auditing 28:34 Navigating Conflict in Auditing ABOUT MICHEAL GILES: Micheal Giles is a Business Architect for the City of Winnipeg. Before this, he spent 12 years in the Winnipeg City Auditor’s office, progressing from audit junior to Deputy City Auditor. Micheal led the transformation of the auditor’s office to Generally Accepted Government Auditing Standards in 2013. He left the auditor’s office in 2020 to gain deeper understanding about the challenges that public managers face, to learn how performance audits impact government operations from management’s point of view, and to expand his improvement toolkit. Micheal is a Chartered Professional Accountant, Chartered Accountant; a Certified Internal Auditor (Canada); a Certified Business Architect; Certified in Theory of Constraints Fundamentals; and a Lean Six Sigma Black Belt Candidate. The views expressed in this interview are Micheal's own personal views and opinions. Micheal is not speaking on behalf of nor representing the views of the City of Winnipeg.

In this conversation, Charles Hall shares a harrowing experience from his early days as a CPA, detailing an audit that led to threats against his life from county officials. He emphasizes the importance of integrity in auditing, recounting how he navigated the challenges of reporting illegal activities while facing intimidation. The discussion highlights the ethical dilemmas auditors may encounter and the significance of maintaining professional standards, even in the face of personal risk. Chapters 00:00 Introduction to the Auditor's Journey 01:51 Facing Threats: The Auditor's Integrity 06:55 The Consequences of Reporting 12:55 The Aftermath of the Audit 18:37 Lessons Learned and Integrity in Auditing ABOUT CHARLES HALL: Charles B. Hall, CPA, CFE, MAcc became a CPA in 1987 and a Certified Fraud Examiner in 2004. He has spent most of his career providing auditing services, both internal and external, to local governments, nonprofits, and small businesses. Charles obtained his Master of Accountancy from the University of Georgia in 1984 and has thirty-four years’ experience in accounting and auditing. Professional Affiliations: • American Institute of Certified Public Accountants • Georgia Society of Certified Public Accountants • Association of Certified Fraud Examiners • Georgia Government Finance Officers Association He is a past member of Georgia Society of CPA’s Peer Review Committee and a past chairman of the Georgia Society of CPAs’ Governmental Accounting and Auditing Committee. Charles is the author of The Little Book of Local Government Fraud Prevention and Preparation of Financial Statements and Compilation Engagements. He is a contributing author of PPC’s Guide to Cash, Tax, and Other Bases of Accounting and PPC’s Guide to Audits of Governments. Charles loves reading, running, and blogging about accounting and auditing issues at cpahalltalk.com.

In this episode, we explore the riveting story of a 911 audit conducted in Denver, where auditor Marcus reveals the critical findings that led to significant improvements in emergency response times. The conversation delves into the challenges faced during the audit, including a conflict with the chief of police, and the lessons learned about the role of auditors in public safety. Marcus emphasizes the importance of data analysis and the impact of audits on future practices, ultimately highlighting the auditor's responsibility to serve the community effectively.  Marcus Garrett provided these PDF documents to accompany his podcast episode: https://yellowbook-cpe.com/marcus-garrett-podcast Chapters 00:00 Introduction to Super Auditor 01:51 The 911 Audit in Denver 08:12 Findings of the Audit 11:09 Conflict with the Chief of Police 17:32 Lessons Learned from the Audit 22:00 The Role of Auditors 27:02 Impact of the Audit on Future Practices ABOUT MARCUS GARRETT, CIA: After surviving the mean streets of the inner suburbs in the Great State of Texas, Mr. Garrett obtained a Bachelor of Arts in Business Administration and work experience as a Certified Internal Auditor, Financial and Data Analyst. As a Senior Millennial, his inflated self-esteem was amplified with participation trophies given to him without merit during his most impressionable years. Somehow he overcame these personal roadblocks to become an award-winning freelance writer on topics ranging from love and relationships to debt and personal finances.

Subscribe to our channel or follow the show wherever you listen to podcasts to make sure you get every episode of Auditor's Save the World, premiering November 6th, 2024!