Internal Audit

The mission of the MOSERS Office of Internal Audit is to provide independent, objective assurance and consulting activity designed to add value and improve the organization's operations. Internal auditing helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Chief Auditor

The chief auditor has a dual reporting requirement - reporting functionally to the Board and administratively to the executive director. The MOSERS Board of Trustees has established an Audit Committee Charter to assist them in fulfilling their responsibilities for the financial reporting process, the system of internal control, the audit process, risk management practices, and the prevention and detection of fraud.

Nicki E. Russell, CIA, CPA, MPA
Chief Auditor
(573) 632-6149

Reporting Fraud, Waste, or Abuse

The Report Fraud Form is available so that you may report any suspicions of fraud, waste, or abuse within or related to MOSERS. Use this form to make us aware of any situations listed below:

  • Dishonest or fraudulent act that impacts MOSERS
  • Elder abuse (financial or physical) of one of our retirees
  • Misappropriation of funds, securities, supplies, or other assets
  • Vendors who may be defrauding MOSERS
  • Disclosure of confidential and proprietary information to outside parties
  • Forgery, alteration, or falsification of records
  • A MOSERS employee who is abusing a relationship with a vendor or MOSERS itself (e.g. conflict of interest, bribery, or insider trading)
  • Improper handling or reporting of money or financial transactions

All information received will be electronically directed to the MOSERS Office of Internal Audit and will be investigated. We encourage you to report information in good faith and to refrain from making false accusations as we take all reports seriously.

This form should be used solely for reporting suspected fraud, waste, or abuse to the MOSERS Office of Internal Audit. It is NOT for general questions or comments regarding MOSERS benefits. Please email any general comments or questions to or call (800) 827-1063.

Report Fraud

The Report Fraud form should be used solely for reporting fraud, waste, or abuse to the MOSERS Office of Internal Audit. Begin using the form by selecting your confidentiality level.