Abstract
This descriptive case asks the student to assume that s/he is a first semester student in a Masters of Accounting program in the Durham, North Carolina area. The student is enrolled in a government and not-for-profit (GNP) accounting course. The student becomes interested in what it would be like to work as an accountant for a governmental agency. Through exchanges with the instructor, the student learns about internal audit services at the city level. The student must analyze an internal audit department report that was prepared by the audit services staff of Durham City and then presented to the Durham City Audit Services Oversight Committee members at an October 2014 meeting. This report is for the Take Home Vehicle Performance Audit. Questions about the report require students to think critically about internal audit services and the existence, implementation, and effects of city-wide policies.The Exhibit for this paper are available at the following URL: http://ssrn.com/abstract=2654808
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