You were hired by a Utility Cooperative to determine what procedures allowed an employee to pose as an electrical engineer for a number of years.

The individual was in charge of establishing company standards and when a reorganization occurred the employee complained and resigned. The company was concerned about the employee filing a lawsuit.

The investigation involved the interview of employees and outside individuals and determined that the established company standards were plagiarized from a nearby city.

Result: The company was concerned about the employee filing a lawsuit, but the investigation proved the false certifications being claimed by the employee.

Required: Where the internal controls lacking and if so which ones should have been in place?