The Troy Messenger -
[Cached Version]
Published on: 12/8/2004
Last Visited: 12/8/2004
"Internal controls keep honest people honest," Larry Williard told the Exchange Club of Troy recently.
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Williard is the Director of the Education Audit Division with the State of Alabama Department of Examiners of Public Accounts.
The Department of Examiners is not with the State Auditor.Williard noted a couple of the differences.
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When Alabama voters defeated Amendment I, more than half of Williard's staff was lost.
"I'm very proud of the work we do," Williard said."In the Education Division we're responsible for the audits of all four-year colleges, all junior colleges and hospitals."
Williard entertained the Exchange Club with several real-life examples of fraud, theft and abuse of office.While humorous, those examples underscore the need for audits.He also said people who own businesses can learn from other people's mistakes.
"One of the biggest problems in any business is theft from employees," Williard said."If you're operating a business, look for internal controls."
He also noted that internal controls aren't infallible.
"The top person has the right to override controls," he said.