Category Archives: Props

One Team, One Dream


Pyeongchang Olympics Cross Country Men

The Winter Olympics are going on and I am filled with joy. From the opening ceremony until the end, I am inspired over and over again. Just the other day, Ester Ledecka, from the Czech Republic, won a gold medal, on skis she borrowed from USA’s Mikaela Shiffrin. Athletes, representing their countries, come together to compete against each other while, at the same time, showing incredible sportsmanship, teamwork and support of each other. Four skiers from so-called “tropical” or “exotic” nations (Colombia, Morocco, Portugal and Tonga), who were among the last to finish, waited for the last athlete, from Mexico, to finish. They cheered him across the finish line and raised him in exultation. How incredible is all that?

Since I stepped out and started my own company, I have been spending a lot of time alone. Honestly, even though I was working in offices, my last few positions had me working mostly on my own. Seriously, I could go for weeks without talking to anyone about what I was working on. I would sometimes wonder if anyone cared. I started working on a project a few months ago and I am being reminded how powerful a great team can be.

Modern offices are designed to have more interactions among people – offices are more open, there are games set up in the office and people can hang out on couches. Imagine that, comfortable furniture in the office. With all of that, though, I am finding that the real trick to interaction and successful communication at work sits with the people. I have been in open office spaces where, for days on end, people say barely a word to each other. I have walked down hallways where the person heading towards me will risk breaking their neck by looking anywhere but at me – the horror of a greeting is strong, apparently. The Inner Auditor kept me thinking about the priority of people in a business and on a team.

In the work that we do, we are often under pretty stressful conditions – clients are almost never happy to see us, we have tight deadlines and we are often trying to make sense of things that don’t make sense to the people doing those things. Each of us is incredibly busy and run the risk of keeping our heads down just get through everything assigned to us, while staying within budget. With that kind of pressure, the temptation is high to just put our head down, plug in our earphones and only engage when absolutely necessary. I am sure that approach can get the job done but I know, without a doubt, that the structure of the team that I worked with ensured that we excelled.

We did not choose our team, but I ended up working with three incredible women who have made me better at what I do and how I do it. I believe that we all agree that we have benefitted from our experience together. Each member of the team has a knowledge strength and is more than willing to share what they know and help us get a little stronger too. Even as deadlines have loomed and hours have stretched, our team has prioritized wellbeing. We have been taking time to read more, laugh more and talk to family and friends more. Because our team has come together on these various levels, we are also able to communicate the difficult information that comes up during our work. Sometimes, a person may come across information that will either upset the client or lead to more work. Sometimes a person may realize that they missed something. In these cases, if communication is not good, that person may choose to remain silent. Instead team members may end up spending energy on hiding issues and hoping that they are not discovered. That is never a good thing. Not only did our team feel comfortable about bringing up the issues, we were always willing to brainstorm and work together to resolve them.

Although this may sound like I am seriously crushing on my awesome team (which I am) it is also a great lesson in the incredible value of having a team that is talking to each other and working together in order to produce great work. In an office where no one is talking, and people are not interacting, how long do you think it will take to realize that something is wrong? If people view saying good morning as something to be avoided at all costs, who are they going to tell when they think the person in the cubicle next to them is doing things that they shouldn’t? If people are not talking about what their fellow work mates are doing, how are they to know who to turn to for assistance and will they even feel comfortable approach Janice who barely grunts when they come across each other in the office’s common space? And then, when fraud or error is found at the company, can you really be surprised that it took as long as it did for it to be discovered?

The time you take to get to know the people you are working comes with benefits that are worth far more than that time. It takes more than knocking down walls and providing great coffee. We spend a lot of time talking and reading about the impact of communication. We know this in theory but how often do we put energy into putting this into practice? I know that each one of us stepped outside our comfort zones in order to get to our Dream Team status. Each one of us made a conscious effort to reach out and share of ourselves. Each one of us was determined to produce exceptional work and communication was a key element of achieving that. I have been inspired by these women that I have worked with. I have laughed, been moved and been brave with them.  I shall be truly sad when this project is over and eternally grateful for the great experience. #OneTeamOneDream

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Paying It Way Forward


Bert N. Mitchell

Last night I attended the New York State Society of CPA’s (NYSSCPA) Moynihan Fund Gala. I was looking forward to a fun night with my colleagues, looking out on the water as the sun set and enjoying good food and drinks. What I did not expect was the incredible history lesson that I received from Lifetime Award Honoree, Bert N. Mitchell. In 1987, Mitchell became the first black president of the NYSSCPA and, during his tenure, the NYSSCPA launched the Career Opportunities in the Accounting Profession (COAP) program. I was already aware of these very impressive aspects of Bert Mitchell’s career, but, as he shared his life story, I found that these achievements were only scratching the surface.

Mitchell shared, last night, that he was the 100th black CPA in the United States. This statistic hit harder when he shared that he earned this qualification in 1965, a little more than ten years after Bernadine Coles Gines became the first black woman to become a CPA in New York and the 34th black person to become a CPA in America. Even though it was 11 years after Gines had encountered many obstacles on her journey to becoming a CPA, Mitchell did not find things to be much easier when he graduated, at the top of his accounting class, in 1963. Despite his top-notch qualifications, Mitchell spent two weeks seeking a position at one of the top accounting firms, preferably, one of the Big 8 (at the time). He travelled from lower Manhattan and worked his way to Midtown, stopping in at every major CPA firm and, over and over again, he was turned away, with the excuse that their clients’ attitudes regarding hiring a black person were why they wouldn’t give him a job. In 1968, the AICPA launched the Committee on Recruitment from Minority Groups and Mitchell was one of the five black members of the eleven member committee. A year later, in 1969, Mitchell published a study entitled “The Black Minority in the CPA Profession” and this study found that underrepresentation in the CPA profession was worse than in law, medicine and other professions. This study found that out of 100,000 CPAs in the United States, fewer than 150 were black and firms claimed, as they had to Mitchell when he was seeking employment, that the barrier to hiring African Americans was not their own bias but that of their clients.

In a follow-up to the 1969 study, Mitchell published a study in 1975 that showed that the number of black CPAs had tripled to 450. As encouraging as this information was, there was still much to and, as became apparent, Mitchell was nowhere near done. When Mitchell became president of the NYSSCPA in 1987, the stats were depressing. Black people made up almost 13% of the population, yet they made up less than one percent of CPAs. In comparison to other professions, only airline pilots had lower representation. Representation by other peoples of color was not much better – Latino representation also hovered around 1% and Asian representation was about 3%.

When I heard Bert Mitchell’s speech last night, I knew I needed to know more and when he mentioned that he was the 100th black CPA in America I, fortunately, knew exactly where to go. When I met and was moved and inspired by Bernadine Coles Gines, I went out and bought the book “A White-Collar Profession, African American Certified Public Accountants Since 1921” by Theresa A. Hammond. This book, published in 2002, tells the history of African Americans in the profession. I knew I would find him in there, not only because of the incredible work that he has done to expose people of color to the CPA profession, but also because I remembered that the book included a list of the first 100 black CPAs in the United States. I got home and there he was – “100. Bert N. Mitchell 1965 New York”.

At the Gala, as three alumni of the COAP program took to the stage and shared their stories of how the program and not only exposed them to the CPA profession but also made them believe that this was possible for them, I was deeply moved by the work and efforts of Bert N. Mitchell and others who, like him, have been dedicated to diversity and inclusion in our profession. Pick up the book, read it and learn more about Mitchell and the other first 100. This is not ancient history, it is actually amazing how recent this history is. It is hard to pass the CPA exam. It is a daily challenge to maintain the standards and knowledge that make us trusted professionals. It should never be a struggle to be hired because of your race, gender or sexual orientation. I am truly in awe, as Bert N. Mitchell, truly has dedicated his life to advocating for diversity and fairness in the profession.

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Oh Yes, She Did!


In previous posts, when talking about the importance of controls in a system to help prevent fraud, I discussed the case of Amy Wilson. These posts were specifically about how trust is not a control. Regardless of how nice a person seems to be (or is) or how long someone has worked for you, you should never decide that you can trust them enough to forgo system controls. It really cannot be said enough, trust is not a control. It does not matter how good a person is or how long they have worked without ever considering defrauding their employer, there may come a time when they face great pressure to commit fraud. It is important that, should this time arise, there are controls that deter them from giving in to temptation.

In my first post about Amy Wilson, I discussed how many controls I come across when I run a race compared to how few controls I have seen in many businesses. I continue to be amazed by this; people will put so much into making sure folk aren’t fabricating their running times, yet they are willing to trust those very same folk with their money and assets. The second time I wrote about Amy Wilson, I had watched her enlightening interview on the Attestation Update website. Here and in the articles she has authored, Amy Wilson speaks very clearly about what she did and how she could either have been caught or have never had the opportunity to perpetrate the fraud.

Well, fast forward to today. I received notification, this morning, that Amy Wilson had visited my website and left me a comment. She was very complimentary (whew!). I am glad because Ms. Wilson does have great lessons to impart and I appreciate that she does not take issue with how I have shared her story and lessons. To have real life examples of where the weaknesses in a system were, how they were exploited and the ultimate consequences of all of this is absolutely priceless. When it comes to designing and instituting controls in a financial system, it is imperative that this is performed effectively and consistently. In order to make sure that this process is correctly implemented, the stories must be told clearly, correctly and honestly. It is fantastic that Ms. Wilson is unflinching when she talks about what she did; that kind of thing does not happen often. This kind of honesty helps forensic accountants get better at what they do and, hopefully, businesses get better at deterring, preventing and detecting fraud. Finally, feedback like Amy Wilson’s helps me feel happier about what I do.

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