Yellowbook-CPE Presents: Auditors Save The World

Épisodes

• 
  Episode 43 - Anne C. DeTraglia: Part 2 04.08.2026 26min

  In this episode of Auditors Save the World, podcast host Leita Hart-Fanta, CPA interviews audit superhero, Anne DeTraglia.In our last conversation with Anne, she told us how she kept her company out of hot water with the feds.Today she tells us how the fraud risk program she implemented actually worked. Not in theory. Not in a binder. In the real world.Anne walks us through the pieces, including the people and the meetings that made it stick. Because it turns out the front line isn’t the problem. It’s the solution! And along the way, Anne shares a little hard-earned wisdom on SOX.Careers aren’t built on checklists. They’re built on applying your wisdom and judgment in complex situations.Don't miss an episode! Follow our podcast on Spotify or Apple Podcasts and subscribe to our channel on YouTube.CHAPTERS:01:00 — Who belongs in a fraud risk workshop (hint: not the executives)05:00 — Convicted fraudster videos and the fraud triangle in action08:00 — Scoring schemes by impact, likelihood, and pervasiveness12:00 — Turning high-risk schemes into audit projects14:00 — Boardroom standoff: 6% fraud awareness is not a win16:00 — New auditor advice: skip SOX, find the operational work21:00 — AI governance: the audit priority you can't ignore25:00 — We get paid to think, not typeABOUT ANNE DeTRAGLIAAnne DeTraglia is a recognized Internal Audit and Risk Management executive leader with thirty years’ experience building teams and capabilities across multiple disciplines, including fraud risk management, compliance, and enterprise risk management at Fortune 100 companies including The Home Depot, Sears Holdings, Nike, United Airlines, and Samsung. In her most recent role, she was the Vice President and Chief Audit Executive at Sabre Corporation, a multinational travel and technology company.Anne is a graduate of Illinois State University. She holds an undergraduate degree in Spanish Linguistics and Literature. She earned her MBA from The American Graduate School of International Management and is proud to be a Certified Internal Auditor and Fraud Examiner. In her spare time, she enjoys spending time with her family, traveling the world, and eating good food.
• 
  Episode 42 - Anne C. DeTraglia: Part 1 21.07.2026 20min

  In this episode, Anne shares what happened when she arrived at a major airline and inherited an audit function known for 30-page narrative reports and no formal fraud risk program. She made the case for a comprehensive fraud risk assessment and used DOJ guidance on effective compliance programs as the evaluative framework. What the assessment revealed was sobering: the compliance function was essentially a paper program.Weeks after the board approved a remediation plan, the CEO and several executives were walked out the door amid a DOJ bribery and corruption investigation. Because remediation work was already underway and documented, the DOJ gave the organization credit under federal sentencing guidelines, resulting in a non-prosecution agreement and reduced fines. Anne also walks through two additional case studies for vivid illustrations of how pressure and rationalization drive fraud from the inside.CHAPTERS01:00 — Inheriting a struggling audit function03:00 — Building a fraud risk register using DOJ compliance guidance06:30 — What a paper compliance program actually looks like09:00 — The scandal breaks11:00 — How proactive fraud work earned DOJ credit and reduced fines14:00 — Office supply theft and the immateriality of fraud17:30 — Government contractor caseABOUT ANNE C. DeTRAGLIAAnne DeTraglia is a recognized Internal Audit and Risk Management executive leader with thirty years’ experience building teams and capabilities across multiple disciplines, including fraud risk management, compliance, and enterprise risk management at Fortune 100 companies including The Home Depot, Sears Holdings, Nike, United Airlines, and Samsung. In her most recent role, she was the Vice President and Chief Audit Executive at Sabre Corporation, a multinational travel and technology company.Anne is a graduate of Illinois State University. She holds an undergraduate degree in Spanish Linguistics and Literature. She earned her MBA from The American Graduate School of International Management and is proud to be a Certified Internal Auditor and Fraud Examiner. In her spare time, she enjoys spending time with her family, traveling the world and eating good food.
• 
  Episode 41 - Harriet Richardson: Part 2 07.07.2026 24min

  Harriet Richardson returns for a second episode, and this time she pulls back the curtain on how great audits get built. She walks through the frameworks she relies on most, the logic model, Bloom's Taxonomy, and the elements of a finding, and shares how mastering these tools turns even the messiest, most sprawling audit into something decision-makers can actually use.Harriet takes us inside a real-world case where a chaotic, multi-topic audit was rescued, reorganized, and split into three focused projects, all because she could see the structure hiding inside the noise. She also tackles one of the hottest topics in auditing right now: the difference between outputs and outcomes, and why measuring the wrong one can make an ineffective program look like a roaring success. From a contract that helped exactly one person to auditors going into the field without the frameworks to back them up, Harriet connects the dots between structure, fieldwork, and real impact. If you want to think like a legend, this is the episode to study.CHAPTERS:00:00 — Intro00:53 — Harriet's origin story: rescuing a runaway audit03:47 — How editing hundreds of audit reports sharpens your instincts06:14 — Why financial auditors struggle with cause09:01 — Training auditors to think like performance auditors12:33 — Efficiency audits and a national trend15:06 — Outputs vs. outcomes: the BART homeless services example19:35 — Bloom's Taxonomy and critical thinking in auditing22:57 — Advice for new auditorsABOUT HARRIET RICHARDSONHarriet Richardson is a respected expert in government auditing standards with a career spanning over three decades as a performance auditor, a Yellow Book advisor, and an instructor. She holds a bachelor’s degree in accounting and a Master of Business Administration degree with an emphasis in financial management. She is a Certified Public Accountant, Certified Internal Auditor, and Certified Government Audit Professional.For more than three decades, she served as a performance auditor at the federal, state, and local levels of government. In addition to an appointment by California Governor Gavin Newsom as the first Inspector General for the San Francisco Bay Area Rapid Transit system (also known as BART), Harriet served in other key roles including City Auditor for the City of Palo Alto (California), Audit Manager for the City of Berkeley (California), Deputy State Auditor for the Washington State Auditor’s Office, Audit Director for the City and County of San Francisco (California), and Deputy City Auditor for the City of Atlanta’s Auditor’s Office (Georgia).Harriet’s accomplishments include serving for five years on the board of the Association of Local Government Auditors (ALGA), including a term as president and as chair of the ALGA’s Professional Issues Committee. She was ALGA’s representative on the Comptroller’s General’s Government Auditing Standards Advisory Council (2016-2021), which advises the U.S. Government Accountability Office on the Yellow Book. She currently sits on The Institute of Internal Auditors’ International Internal Audit Standards Board and the Government Accounting Standards Advisory Council, and is chair of her city’s Planning Commission. She was recognized for her professional achievements when she received ALGA’s Lifetime Achievement Award, the Association of Government Accountant’s Excellence in Government Leadership Award (2017), and the David M. Walker Excellence in Government Performance and Accountability Award (2018).
• 
  Episode 40 - Harriet Richardson: Part 1 23.06.2026 22min

  In this episode, performance audit veteran Harriet Richardson shares how she built a performance audit program from the ground up after voters passed a statewide ballot initiative. She walks us through her all-time favorite audit into the state's delayed-release Chinook salmon program, where a decades-old legislative goal of releasing 3 million hatchery fish per year had quietly become a costly, ineffective policy nobody wanted to challenge. Through sharp structural thinking, a reorganized team, and a key insight surfaced by an intern's spreadsheet, the audit ultimately led the legislature to scrap the arbitrary numerical goal in favor of evidence-based best practices. She also touches on a companion Dungeness crab audit and the very controlled world of recreational fishing in Puget Sound.CHAPTERS:00:00 — Introduction00:52 — Meet Harriet Richardson03:59 — Inheriting a troubled contract audit06:53 — The delayed-release Chinook salmon program11:12 — The intern's spreadsheet that cracked the case12:53 — Shifting the focus to quality over quantity13:55 — The Hatchery Scientific Review Group's recommendations15:21 — Good data, unused: the second finding16:24 — The legislature responds & rewrites the law17:33 — Sidebar: the Dungeness crab audit20:26 — What's polluting Puget Sound21:38 — Why this remains Harriet's favorite auditABOUT HARRIET RICHARDSON:Harriet Richardson is a respected expert in government auditing standards with a career spanning over three decades as a performance auditor, a Yellow Book advisor, and an instructor on government auditing standards. She holds a bachelor’s degree in accounting and a Master of Business Administration degree with an emphasis in financial management. She is a Certified Public Accountant, Certified Internal Auditor, and Certified Government Audit Professional.For more than three decades, she served as a performance auditor at the federal, state, and local levels of government. In addition to being appointed by California Governor Gavin Newsom to be the first Inspector General for the San Francisco Bay Area Rapid Transit system (also known as BART), other key roles she served in were City Auditor for the City of Palo Alto (California), Audit Manager for the City of Berkeley (California), Deputy State Auditor for the Washington State Auditor’s Office, Audit Director for the City and County of San Francisco (California), and Deputy City Auditor for the City of Atlanta’s Auditor’s Office (Georgia).Her accomplishments include serving for five years on the board of the Association of Local Government Auditors (ALGA), including a term as president and as chair of the ALGA’s Professional Issues Committee, and being ALGA’s representative on the Comptroller’s General’s Government Auditing Standards Advisory Council (2016-2021), which advises the U.S. Government Accountability Office on the Yellow Book. She currently sits on The Institute of Internal Auditors’ International Internal Audit Standards Board and the Government Accounting Standards Advisory Council, and is chair of her city’s Planning Commission. She was recognized for her professional achievements when she received ALGA’s Lifetime Achievement Award, the Association of Government Accountant’s Excellence in Government Leadership Award (2017), and the David M. Walker Excellence in Government Performance and Accountability Award (2018).
• 
  Episode 39 - Jennifer McGuirk 09.06.2026 26min

  What happens when your government just... doesn't pick up the phone? In this episode, Leita Hart-Fanta sits down with Jennifer McGuirk, elected county auditor for Multnomah County, Oregon, to talk about two audits that hit close to home for anyone who's ever battled a phone tree or wondered whether their vote is being counted correctly. Jennifer walks us through a creative, citizen-centered customer service audit that had her team posing as ordinary residents, armed with untraceable cell phones and anonymous email accounts, to test whether county departments were actually showing up for the public they serve. The results were eye-opening: 80% responsiveness sounds decent until you remember that government should be answering all the time, not most of the time.Jennifer then turns to an even higher-stakes subject: elections. With Multnomah County preparing to roll out ranked choice voting county-wide after piloting it for the City of Portland, Jennifer's office took a hard look at election integrity, ballot errors rooted in GIS data issues, and the very real human cost of staffing an elections office in an era of vandalism and political hostility. Despite the challenges, the audit delivered something rare and valuable, genuine public assurance that the voting process is sound, while surfacing practical recommendations around voter education and internal GIS expertise that local officials are already moving to act on.CHAPTERS:00:00: Introduction: Meet Super Auditor Jennifer02:33: The Customer Service Audit: Origins and Methodology05:01: Results: What 171 Phone Calls and 79 Emails Revealed07:15: Did the Audit Dig Into Why Phones Went Unanswered?09:17: Recommendations13:10: Other Citizen-Experience Audits14:28: The Elections Audit17:16: Findings19:36: The Human Side: Volunteers, Threats, and the Cost of Public Service21:42: Personal Safety as an Elected Auditor24:15: Words of Wisdom for New AuditorsABOUT JENNIFER McGUIRK:Jennifer McGuirk, CIA, is serving her second four-year term as Multnomah County Auditor. In this role, Jennifer promotes an accountable and equitable county government. Her office includes four interconnected functions: performance audits; a fraud, waste, and abuse hotline; the county ombudsperson; and community engagement. During her tenure, she has overseen a variety of audits and investigations into county operations, while successfully advocating for County Charter amendments and Code changes to protect the independence of the Auditor’s Office. Jennifer holds a bachelor’s degree in journalism from the University of Oregon and a master’s in public administration, emphasizing local government administration, from Portland State University.
• 
  Episode 38 - Dr. Clive S. Lennox 19.05.2026 47min

  In a world where rules are written in ink and consequences are written in stone, there is a quiet but powerful force moving behind the curtain of compliance.Not in the audit file. Not in the fieldwork. But in the rules themselves.Meet Clive Lennox.Oxford-educated. Razor-minded. Calm as a ledger that actually balances on the first try.Clive stands at the gates of regulation, where the mighty edicts of the American Institute of Certified Public Accountants (AICPA), the Securities and Exchange Commission (SEC),  and the Public Company Accounting Oversight Board (PCAOB) are forged, and asks a dangerous question: “What if we tried it first?”Armed not with assumptions, but with evidence. Not with urgency, but with method.Clive brings the scientific method into a world that too often runs on precedent and pressure.Hypothesis. Test. Observe. Refine.Because in Clive’s world, regulations shouldn’t just sound good, they should work.Before a single rule reshapes the profession, Clive has already been there quietly proving whether it should.CHAPTERS:03:30 Sarbanes-Oxley: a case study in rushed rulemaking05:30 Why no pilot testing means no control group08:56 Has the PCAOB ever done a real pilot?10:45 Critical Audit Matters (CAMs): a near-accidental control group15:20 How Dr. Lennox tries to influence legislators and regulators17:15 What the CAM research actually found23:05 Non-audit services: does restricting them improve audit quality?28:00 Auditor independence in the gray zone30:20 Horror story: how internal control reporting requirements backfired33:50 How can listeners help Dr. Lennox's mission?36:50 Connecting with state-level policy organizations43:00 US audit quality vs. the world: how do we stack up45:30 Closing thoughts and wrap-upABOUT DR. CLIVE S. LENNOXClive Lennox joined the Leventhal School of Accounting in 2015. His research interests include auditing, voluntary disclosure, corporate fraud, and empirical research methods. He has published more than 35 articles in the top-tier accounting journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies). His research and teaching received numerous prizes, including the Notable Contribution to the Auditing Literature Award from the American Accounting Association. Clive is an associate editor at the Journal of Accounting Research and the Journal of Accounting and Economics. He is also a former editor at The Accounting Review and Contemporary Accounting Research.
• 
  Episode 37 - Ross Visscher: Part 2 05.05.2026 17min

  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.
• 
  Episode 36 - Ross Visscher 21.04.2026 31min

  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.
• 
  Episode 35 - Isabel Mercedes Cumming 24.03.2026 25min

  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.
• 
  Episode 34 - Eduardo Luna 10.03.2026 21min

  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.
• 
  Episode 33 - Yves Genest 24.02.2026 51min

  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.
• 
  Episode 32 - Rebecca Takahashi 10.02.2026 44min

  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.
• 
  Episode 31 - Jay Wagner 27.01.2026 27min

  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).
• 
  Episode 30 - Tiffany McCoy 13.01.2026 33min

  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.
• 
  Episode 29 - Pamela Stroebel Powers 16.12.2025 33min

  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.
• 
  Episode 28 - Joe Rois 02.12.2025 33min

  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.
• 
  Episode 27 - Doug Jones 18.11.2025 24min

  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.
• 
  Episode 26 - Melisa Galasso 04.11.2025 35min

  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.
• 
  Episode 25 - Vickie Murphy 14.10.2025 49min

  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.
• 
  Episode 24 - Steve Flaherty 30.09.2025 45min

  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.