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, except as otherwise noted in the Governance Manual, is subject to the executive director's management authority and has no other access to the Board. 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 Suspected Fraud, Waste, or Abuse

The Reporting Suspected Fraud, Waste, or Abuse 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
  • Financial exploitation of one of our retirees that relates to MOSERS
  • Misappropriation of funds, securities, supplies, or other MOSERS assets
  • Vendors who may be defrauding MOSERS
  • Disclosure by MOSERS of confidential or proprietary information to outside parties
  • Forgery, alteration, or falsification of records related to or that impact MOSERS
  • Personal gain or other inappropriate advantage obtained by someone at MOSERS from 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 that relate to MOSERS

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.

Reporting Suspected Fraud, Waste, or Abuse Form

Please provide as much detail as possible when describing the suspected fraud, waste, or abuse. Details regarding the allegation may include answers to the following questions:

  • Who committed the suspected fraud, waste, or abuse?
  • What exactly did they do?
  • When did it happen?
  • Where did the incident take place?
  • How was the act committed?
  • Who else has knowledge of the potential fraud, waste, or abuse?
The more specific information you can provide about the situation you are reporting, the better the chance there is of investigating the suspected fraud, waste, or abuse. Without sufficient identifying information, it may be difficult for us to act on your concerns.

Please provide as much information as you feel comfortable providing. If you want to remain anonymous, simply tell us about your concern and leave the rest of the information blank. The system is programmed to ensure you remain anonymous when submitting your report.

The fields with an * are required.

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