Free Revenge of the Cube Dweller by Joanne Fox Phillips

manager is going to take the time to chase down a $500 utility charge, and no accounts payable clerk bothers to scrutinize such familiar vendors. She probably came in early to put her invoices into the Cash Disbursement department basket, then changed the payment instructions in the system to her own bank account.
    After the checks processed, she changed the remittance address back to the proper one so AT&T never needed to inquire about a missed payment. This cycle continued week after week, and as far as I can tell, no one but me has any idea it is going on. The fraud is a fairly common type, and all auditors worth their salt could recognize the scheme if they looked at the activity for existing vendors—which any competently designed test would have required.
    Yet the program Frank designed only reviews new vendors and not the changes to existing ones, so doing the test as instructed would not reveal this particular fraud. And Frank wasnoncommittal when I asked him about doing the extra testing that has revealed it.
    So should I mention it to Frank or not? After Monday’s meeting, I am feeling a little gun-shy as far as my professional judgment is concerned. Nonetheless, I recall hearing once that curiosity is one of the most valuable traits in an auditor, and I definitely have that trait in spades.
    Just to be sure, I conduct the test as instructed, with just the new vendors, and save the work papers and the shared drive file. Test complete with no exceptions noted.
    Now I need to give some thought about the best way to inform Frank of my findings. I imagine a few scenarios. “Gee, Frank,” I could simper, “I’m confused about the activity in the vendor account. It seems awfully high to me. What do you think I should do?” Or I could call in an anonymous tip, or I could write a letter to the Chief Compliance Officer. I elect to do none of those things. After all, fraud is fraud, and it is my job to bring such matters to my team. It is unthinkable that they would be against this in the same way they were against my charming my way onto the executive floor.
    There is a big difference between expanding an audit test where there are clear indications of accounts payable fraud, and snooping in the executive medicine cabinet. There is absolutely no embarrassment for the department with the former. Plus, uncovering fraud makes internal auditors seem valuable to outsiders. If I go to Frank and expose Mazie’s fraud, he, as someone who supervises me and my work, will share in the accolades from Hal and his supervisors.
    Perhaps my discovery will put me back in his good graces, and I will be recognized after all and have some hope of upwardmobility. Yes, this is my redeeming moment, I decide. This will erase yesterday’s debacle and not just restore but also enhance my value to the team. I envision Hal and Frank beaming, Moe and Frank arguing about who gets to use me on their assignments, and Hal settling it all by giving me my own audits. “Tanzie, let’s see what you can do with trading derivatives.”
    I am having trouble containing myself, but then I see the three of them returning, toothpicks busily dislodging bits of lunch from their teeth as they walk right by me and close Hal’s door behind them.
    While the three of them are meeting, I take the opportunity to pay a visit to my new parking lot friend, who according to the company directory has an office on the ninth floor. I don’t want to confront her, just see where she sits and get a feel for her surroundings. I walk around the ninth floor and finally spy her nameplate outside an interior cube.
    She is not at her desk when I poke my head inside her area. Her cube is fairly standard, with a wire basket for incoming requests just to the right of her computer monitor. There are magnetic crosses affixed to the cabinet doors above her workstation and a framed award from her church for her tireless efforts for the annual spring fundraiser, from which, I have no