Letter from the Editor
November 9, 2019
Hello! My name is Marilyn Carnevale and I am pleased to be the new editor of College and University Auditor. I want to take a moment and thank the prior editor, Sonja Erickson, for her dedication, innovation, and contributions to the journal. I have the utmost admiration for Sonja and have very large shoes to fill. I would also like to welcome our new deputy editor, Jackie Pascoe, who is a principal auditor at Duke University! I look forward to working with Jackie and continuing to bring valuable resources, insights, and information to you all.
Currently, I work as a senior auditor in the Audit and Advisory Services department at Rutgers, The State University of New Jersey—my alma mater! Prior to working in higher education, I was an audit supervisor at a mid-sized regional public accounting firm in the New Jersey area, primarily serving clients in the public sector industries. I enjoy being an auditor and when I came to Rutgers about two and a half years ago, I really felt a strong connection with the higher education environment and all the complexities that encompass it. The feeling of being a part of something so much bigger than yourself is unparalleled in any other industry, in my opinion.
Throughout my education and working career, I always had a passion for writing. I contributed to various professional publications during my working career, including our own College and University Auditor, totaling 13 publications to date. Internal auditing has given me a way to bring my passion for writing and technical audit expertise together, and I am thrilled to be where I am today.
That is all for now about me! Now, onto the hot topic for this issue of the journal: fraud.
Fraud is not a new concept, yet the reasons why, and ways how, fraud occurs continue to get creative. To perform their jobs well, auditors must keep abreast of the new challenges and risks they may face regarding fraudulent activities. David Terry discusses the risks colleges and universities face related to admissions-related fraud. Chris Garrity and Adrienne Larmett talk about preventing fraud, including misreporting institutional data. John Grimes provides tips for forensic interviewing and Laura Ling addresses what makes an effective fraud awareness training program.
This year’s Annual Conference, now known as “AuditCon,” also had several sessions dedicated to fraud. Nikki Pittman provides insight as to the new changes ACUA members saw during AuditCon and Toni Stephens highlights the recipients of this year’s awards.
The content shared in College and University Auditor is only possible due to the contributions of knowledgeable professionals, like yourself. Please consider submitting an article to help us continue to build the journal as a go-to resource for all items related to auditing in higher education. If writing seems daunting, do not worry—the journal team can help you develop your article. Alternatively, either provide us with suggestions on who we can reach out to or send individuals our way. Also, keep an eye out for our “Connect Further” feature that comes out every other issue. This feature addresses hot topics discussed on ConnectACUA and provides more in-depth information by summarizing and analyzing responses from members. If you do not have the time to contribute a full article, please provide your expertise for these features—it is a great way to stay engaged!
Thank you all for your time. I encourage you to send your questions, suggestions, or article submissions to me at editor@ACUA.org, or contact me by phone at (848) 932-3391.
Enjoy this issue of College and University Auditor!
About the Author
Marilyn Carnevale
Marilyn Carnevale is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), and Public School Accountant (PSA). She is the editor of College and University Auditor and works...
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