However, in an interview with the News-Sun, Ms. Wilson says, "I was genuinely surprised because Bob (Germaine) kept reassuring me that I was not going to be fired because I ran against him for Clerk of Courts. I have done nothing wrong. I was a model employee and have never received a write-up or probation. I was never reprimanded, so it was a shock when this happened."
On Wednesday, Mr. Germaine appointed Heather Woods to be the new Director of Compliance and Internal Audits. Germaine cited Ms. Woods' standing as a Certified Auditor and her previous employment with the Highlands County, performing audits under the term of previous Clerk of Courts, Luke E. Brooker.
Now I should point out that over the course of the election season, I hosted 3 candidate forums in Highlands County. Mr. Germaine and Ms. Wilson were among a short list of candidates that graciously agreed to attend all 3 events. Mr. Germaine stated during at least, 2 of those event that all of the employees within the Clerk of Courts were a team and all of them were doing a great job. I must now ask, what happened?
In the Thursday edition of the Highlands Today, Mr. Germaine stated that, "had no complaints about Wilson's performance and that he didn't have a working relationship with her since their positions didn't involve working together."
So how can a person evaluate someones performance if they have not worked together on any issues?
Mr. Germaine also made the claim during the forums that he had the number 1 ranked jury management system in the State of Florida. I conducted a Google search for the rankings and as of writing this, have been unable to find any such rankings.
One issue that was raised in Ms. Wilson's termination is that she was not a certified auditor. Ms. Wilson is a certified fraud examiner. So it is reasonable to ask, what is the difference?
The Association of Certified Fraud Examiners lists qualifications for becoming a CFE as, "Before you may apply for the CFE Exam, you must meet the following requirements:
- Be an Associate Member of the ACFE in good standing
- Meet minimum Academic and Professional requirements
- Be of high moral character
- Agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners
Academic Requirements
Generally, applicants for CFE certification have a minimum of a Bachelor's degree (or equivalent) from an institution of higher learning. No specific field of study is required. If you do not have a Bachelor's degree, you may substitute two years of fraud-related professional experience for each year of academic study. For example, if you successfully attended college full-time for only two years, you would need an additional four years of professional experience to qualify for the education requirements.
When you apply, you will be awarded qualifying points for the specific level of education you claim.
Professional Requirements
At the time you are certified, you must have at least two years of professional experience in a field either directly or indirectly related to the detection or deterrence of fraud.
The Board of Regents has established the following categories as acceptable fraud-related experience:
- Accounting and Auditing: You may qualify if you have experience as an accountant or auditor (e.g., internal or external auditor), and have certain responsibilities for the detection and deterrence of fraud by evaluating accounting systems for weaknesses, designing internal controls, determining the degree of organizational fraud risk, interpreting financial data for unusual trends, and following up on fraud indicators.
- Criminology and Sociology: Only those professionals with education or research in the fraud and white-collar crime dimensions of sociology or criminology may claim experience under this category. An experienced background in general sociological fields is insufficient.
- Fraud Investigation: Experience in the investigation of civil or criminal fraud, or of white-collar crime for law enforcement agencies or in the private sector, qualifies. Examples include federal, state, or local law enforcement (e.g., IRS, inspectors general, and district attorney investigators). Insurance fraud investigators and fraud examiners working for corporations, businesses, or associations qualify as well.
- Loss Prevention: Security directors for corporations and associations who deal with issues of loss prevention may claim this experience as credit. Security consultants dealing with fraud-related issues also are eligible. Experience as a security guard or equivalent is not acceptable.
- Law: Candidates with experience in the legal field might qualify, provided the experience deals with some consideration of fraud. Examples include prosecuting lawyers, fraud litigators, and others with an anti-fraud specialization.
If your experience does not fall into one of the above categories, but your responsibilities include the detection, investigation, or deterrence of fraud, you may submit your application and fee along with a detailed description of your background."
The Institute of Internal Auditors describes a certified internal auditor as, "The Certified Internal Auditor® (CIA®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment."Their website did not list detailed requirements for taking the CIA exam, but it did list the six steps to preparing for the test, " Six Steps to Earning a Certification in Internal Auditing
Below are the six steps an internal auditor should review when making the decision to become certified in the profession.
Step 1: Decide Which Certification Is Right for You
The IIA's Certified Internal Auditor® (CIA®) certification is the only globally accepted designation for internal auditors. It is a four-part exam that remains the standard by which individuals demonstrate their comprehensive competence and professionalism in the internal auditing field.
The IIA also offers three specialty certifications: 1. Certification in Control Self-Assessment® (CCSA®); 2. Certified Government Auditing Professional® (CGAP®); and 3. Certified Financial Services Auditor® (CFSA®). Individuals may choose to take a specialty exam as credit for Part IV of the CIA exam or individuals who do not meet the CIA program education and experience eligibility requirements may wish to take one of the specialty certifications, which are one-part exams.
Step 2: Determine Your Eligibility and Skill Level
Each of The IIA certification programs has unique and specific education eligibility requirements that a candidate must meet to take the exam. In addition, you may want to assess your skill level by taking a practice test using the sample questions on the Web site. Although your score on a practice test will not necessarily indicate what your score would be on a certification exam, a practice test may assess your readiness and lets you know in what areas you need improvement. Click on exam links in Step 1 for more about eligibility requirements.
Step 3: Register for the Exam
The IIA's certification exams are now offered through computer-based testing, year-round at more than 500 locations worldwide.
Apply and register for the CIA exam.
Apply and register for the CGAP exam.
Apply and register for the CFSA exam.
Apply and register for the CCSA exam.
Step 4: Prepare for the Exam
You determine the method(s) in which you need to prepare for the exam. We provide you with a list of available resources for your consideration. Click on exam links in Step 1 to find preparation resources.
Step 5: Take the Test
With the transition to computer-based testing (CBT), The IIA's certification exams are administered through the worldwide network of Pearson VUE Testing Centers. The Pearson VUE network increases the availability of the exam from approximately 250 exam sites to over 500 exam sites. For more information on the testing experience, read the Candidate Handbook.
Once you have passed the exam and met all other program requirements, your certificate will be issued to your local IIA institute for distribution."
So, it appears as though anyone can study and take the test to become a certified internal auditor. In contrast, to become a certified fraud examiner one must come from a very specific background. Both programs require two years experience in the field, however, a person is able to take the CIA test and then obtain the two years experience. To become a CFE, you must already have the two years experience.
I am not an expert by any means, I am simply a guy with a keyboard and some time to kill, who believes in the betterment of Highlands County. But it appears to me that a person that holds the fraud examiner designation would be qualified to perform audits, possibly even more so than the certified auditor.
My opinion is, was, and will remain that Ms. Wilson was removed for two reasons. She had the desire to run for public office against the wrong man and her audits had revealed some possible misdeeds in various county departments; including the public library, road and bridge department, and gas theft by various county employees. And the powers that be in Highlands County could not have this lady pulling the curtain back on Oz.
Public reaction has been mixed to the dismissal of Ms. Wilson. Those that felt her audits were a waste of time and resources are very pleased that Mr. Germaine's first official act was to remove "the evil within". And there are those that are outraged and feel that the dismissal was politically motivated. There are even some that say, "Oh well, it is just politics as usual in Highlands County."
I have been informed by several sources that Ms. Wilson is in the process of retaining legal council. I am also afraid that her dismissal may have more effects on the county than what they realize. For instance, would it now be possible for a wrongful termination lawsuit of former county employee Theresa Handley to be won? An audit revealed that there was, allegedly, misuse of the county's instant messenger system by Mrs. Handley and two other employees. They were dismissed and their appeals were denied by County Administrator Michael Wright. I am not a legal expert but using the popular opinion that Ms. Wilson was not qualified to hold the position that she held as Director of Compliance and Internal Audits, could it be possible to argue that the audits were not conducted in a proper manner?
A person posted on an online forum, that there is no way they would run for public office in Highlands County, especially if they are a county employee. I would have both agree and disagree with that statement. If I were a county employee and wanted to run for public office, I would make sure that I was not running against a supervisor or anyone that could seek retribution against me.
It's just politics as usual, which is really frightening.
Sources used:
http://www.newssun.com/0107-eb-Wilsonfired
http://www2.highlandstoday.com/content/2009/jan/08/la-mary-wilson-loses-clerks-auditor-job/news/
http://www.acfe.com/
http://www.theiia.org/
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