1. Amanda L. Perkins, CPA Senior Auditor University of Arizona

2.  Senior Auditor in Internal Audit at the University of Arizona  Previously with the Arizona Office of the Auditor General

3.  Recent Frauds ◦ Fire District ◦ High School ◦ Children’s Hospital  What could have been done?  Audit Techniques ◦ Evaluating Procedures ◦ Using Data ◦ Seeking Outside Sources

4.  Understand 3 audit techniques and how they could be applied to non-audit duties.  Identify controls that may have prevented or detected 3 real frauds.

5. Recent fraud hub?

10.  Explain to an outsider ◦ Use real words ◦ Training new employees  What happens before and after my piece of this process?  If I were going to steal……

11.  Is there someone we couldn’t do without?  Am I getting source documents or only data prepared by someone else based on source documents?  Might identify a more efficient way to do something or a stronger control that could be implemented

12.  What data is available in what you already do?  How accessible is your data?  Maybe you get a report on paper that could come as a text or Excel file instead.

13.  The simple “Sort” tool in Excel  Microsoft Access  Improving your Excel and Access skills: ◦ Employer offerings ◦ YouTube and online forums

14.  What do I expect of this data and what is unexpected?  Common vendors  Coding errors in repeat payments  Overtime variances  Unusual system access profiles

15.  Is there data I wish I had?  May identify another way to improve your procedures.

16.  Oh, the magic of the Internet  Vendors ◦ Arizona Corporation Commission ◦ 990 filings from non-profits ◦ Company websites ◦ Maps of addresses  Peer websites ◦ Is our policy similar to another organizations? ◦ Compliance with state or federal regulations ◦ Human resources procedures

19.  Source documents vs. employee-prepared reports  Using Data ◦ Common vendors ◦ Object codes or other unexpected transactions  Evaluating procedures- may have relied too much on one person

21.  Source documents  Evaluating procedures ◦ Relying too much on one person ◦ Student clubs not aware of good controls on their side  Peer websites ◦ Were the existing background checks enough?

23.  No court records yet  But we can guess what might have happened

25.  Amanda Perkins  alperkin@email.arizona.edu