Cheryl Obermiller opened a small, family-operated construction company that saw success early on. When she hired Tammy, a bubbly accountant with glowing references, trust and friendship took the place of oversight and accounting controls. While Obermiller Construction specialized in filling potholes, Tammy dug a hole Cheryl almost couldn't fix. This story of jaw-dropping betrayal is an example of how trust is never an internal control.
