It’s fair to say that internal audit departments are challenged by the deep pockets and often unbridled power of big-time college athletic departments. These are highly political environments where the boss is sometimes ambivalent, even turning his back to fraud as long as the team keeps winning. The internal auditors, armed only with complicated NCAA regulations and limited budgets, must still seek ways to implement appropriate checks and balances to help ensure the integrity of their organizations.
College sports fraud and corruption is a sticky subject at best. Of about 20 internal auditors contacted for this article, only a handful responded. Those willing to speak on their experiences wouldn’t allow their names to be used, indicating the delicate nature of their positions.