Lilian is a new CPA and she has just accepted the position of treasurer with a small, local not-for-profit board. When reviewing the bank statements, she notices that there is a $100 cheque each month payable to Joe Davison. Joe is one of the directors on the board and is also one of the three people authorized to sign cheques. When Lilian enquires, the board chairperson Carlos tells her that Joe takes care of shoveling snow, sweeping the walk and mowing the small lawn in front of the organization's building. Carlos goes on to say that Joe volunteers more than any other person. Besides, Joe needs the money and the payments were approved by the board a few years ago.