Blame the internal auditor

That is in part what this report on the bankrupt city of Stockton CA contains.  Some blame for an internal auditor who retired prior to the bankruptcy.   However, let's not forget that one internal auditor is part of an overall city culture.   What about tone at the top!    http://www.recordnet.com/apps/pbcs.dll/article?AID=/20130801/A_NEWS/308010320