This incident shows that accounting procedures and internal controls were not correctly put into place. If cash were being audited correctly, then this situation would have come to light a lot sooner. Auditors were probably looking at the higher number of transactions, rather than the lower. From Tracy Coenen (a forensic accounting CPA), "So it goes when the auditors are looking at financial statements and analyzing accounting transactions. The find errors or other problems, but many times they're too small to really matter, so the auditors do nothing about them". (Coenen, 2008). Also, there is an issue with the internal controls in the operating system. An employee with computer access should not be capable of changing their bill or information. Do you agree or disagree with this conclusion? Why?