Sharon A. Hayes, a senior auditor with the city’s Office of the City Auditor, recently earned the Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners (ACFE). The ACFE is the world's largest anti-fraud organization and premier provider of anti-fraud training and education.
To become a CFE, an individual must pass a rigorous test on the four major disciplines that comprise the fraud examination body of knowledge: fraud prevention and deterrence, fraudulent financial transactions, fraud investigation, and legal elements of fraud.
Ms. Hayes has been with the city for nine years and in the audit profession for more than 19 years. She is responsible for investigating allegations of fraud, waste and abuse within the city.
The Office of the City Auditor is an independent appraisal function responsible for financial, attestation engagements and performance audits of city programs, functions and activities. Other responsibilities include: oversight and management of the city's external audit contract; advisory services; and special projects. The services provided by the Office enhance efficiency and effectiveness of City operations, ensure compliance with federal, state and local laws and regulations, and assist in maintaining an internal control framework which reduces the risk of loss to the City.
# # #