Professor Elam

We will be studying advanced auditing next  semester. We need go no further than the Dallas Indpenedent School District to see example after example of the failure of good internal control, and the result.

Now we find that DISD has issued fake social security numbers.

DISD did this to put foreign workers on the payroll sort of an instant I 9 I guess. This is after a credit card scandal in which thousands of cards were issued with no subsequent oversight. Hundreds of thousands of dollars were misspent.  Then the district came up short $84 Million this fall, and laid 1200 workers off including over 600 teachers. Texas Education Agency is investigating, they might as well set up a permanent office there.

Amazingly the Superintendent is still on the job.