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From the Editor
By Alicia Cline

Oh, hey auditors!

I’m going to keep this short, because you have a lot of reading ahead of you. I predicted this quarter’s topic would be popular, and I was not wrong. This issue includes articles about audits of police, fire, and jails—both dog and human. So pace yourself, because this issue is jam-packed.

In this quarter’s Opportunities for Improvement column, Gary Blackmer writes about the inclination to audit where the findings are. As you’ll see from this issue, the findings are in the overtime charged by public safety departments. I think you’ll also find that this issue follows the last topic, Auditing Ethics and Culture, nicely. If you’re going to audit public safety, be prepared to deal with culture challenges.

We’re already preparing for our next issue’s topic: fraud. We expect our investigators out there to step up and share their expertise. And auditors, have you ever found any in the course of a normal audit? I did, once, and it was so much fun because I felt like I was performing a double secret audit in addition to the assigned audit. But I can tell my story another time—I want to hear your story.

Just a reminder—if you’re looking for the link to the PDF version, you won’t find it. This is our first online-only issue. What do you think? Good? Bad? Mediocre? If you have any opinion at all, please email and let us know!



 

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