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 become the focal point of a lot of debate: is this embezzlement or not? In this case, a local government clerk noticed the declaration and notified the press. However, if it weren’t a declaration but a direct transfer, would it have been discovered by the auditors given that an error factor of 2% is used? How can the audit plan be improved in such a situation?