n IMFO : Official Journal of the Institute of Municipal Finance Officers - An audit incident that happened outside of the four corners of the cashbook

Volume 15, Issue 2
  • ISSN : 1607-520X



When an auditor is conducting an external audit at a municipality, the nature and conduct of his actions and interaction with his auditees can have far reaching consequences. In this case I am not referring to rambunctious behaviour or horseplay in the office by any means but I am referring to every day conversation and connotations in your conversation. Just your presence in some cases can rock the proverbial boat of an official indulging in malpractices that does not have anything to do with the theft of cash from the municipality. Administrative malpractices can be far more lucrative than actually stealing from the till.

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