Finding Text
Criteria –The Auditor’s Office should not be able to create new vendors, and set up new employees
Condition – Multiple employees at the auditor’s Office can change their permissions in the software that
would allow them to set up or change vendor information, create and then approve vendor payments, set
up new employees, change employees direct deposit information and approve payroll.
Effect – Misappropriation could occur as well as inaccurate information provided in the financial
statements.
Cause – The accounting system has been set up where multiple employees in the Auditor’s Office have
permissions that they should not.
Recommendation – The County should contact IT to relinquish certain permissions from employees to
ensure reestablish proper segregation of duties between the Treasurer’s Office and the Auditors.