The mayor of Groningen in the Netherlands has been accused of using government funding for private lessons in Spanish. He took this course because he wanted to find a new job in Spain. This has been the focal point of a lot of discussion: Is this embezzlement or not? This time, a local government clerk noticed the declaration and notified the press. But if it weren’t a declaration but a direct transfer, would it have been discovered by the auditors given that there’s a 2% error factor used? How could the audit plan be improved in such a situation?