Over 90 percent of embezzlement is not found by internal auditors, but found by whistleblowers. The embezzlement is not a weakness in the auditors. It just takes someone to call them out.

I've always been impressed. I've worked intimately with the internal auditing department, and they're of the highest quality.

I would equate the office with the campus police. There are thousands of people, and very few officers. There are 60 to 70 departments, and only five auditors.