ON THE LIGHTER SIDE
BY J. MICHAEL JACKA, CIA, CPCU, CFE, CPA, CLU
REGIONAL AUDITING MANAGER
FARMERS INSURANCE GROUP
ILLUSTRATION BY MICHAEL KLEIN
“MY NAME IS BOB — and I am an auditor.”
“It’s been 47 days since my last audit. It started innocently enough — just
a small audit — just a review of petty cash. But, before I knew it, I was
out of control. I was verifying cash collections on office football pools. I
was ticking and tying reconciliations — even the reconciliations of failing relationships!
The last thing I remember, I had a spreadsheet in each hand, two
clients in the room, and 15 computer reports — trying to make all the
data match. I woke up two weeks later with a completed audit report in
my hands, the taste of ink in my mouth, and a vague recollection of getting people terminated for signing authorizations using initials instead
of their full names. (‘But I thought your actual name was Bradford T.
FEBRUARY 2004 INTERNAL AUDITOR