Fraud: Beer Below Deck

Articles David Kirtland, CIA, CRMA, CPA, CFE Dec 08, 2025

Aboard a submarine, a hidden software change erases evidence of an unauthorized requisition.

Naval inspectors discover that a well-intentioned attempt to boost morale has led to a costly attempt to hide evidence.

You are attempting to access subscriber-restricted content.

Are You Ready to Experience Everything Internal Auditor (Ia) Has to Offer? Sign in or become a member to gain access to the latest internal audit news and information today.

David Kirtland, CIA, CRMA, CPA, CFE

David Kirtland is vice president of Audit for JERA Americas LLC in Houston.

Learn more with our other resources

Articles

The Human Element

Articles

Basics: The Power of Courage

Articles

Power Struggle

Articles

Update: Confidence Gap

IIA Resources

Guidance

Internal Auditing and Fraud

Learning

Fraud Analytics for Internal Auditors Certificate - Instructor-led training course
Fraud Auditing - Instructor-led training course
Auditing Anti-corruption – OnDemand course
Risk, Fraud, and Illegal Acts – OnDemand course