For full functionality of this site it is necessary to enable JavaScript. Here are the instructions how to enable JavaScript in your web browser.

CPE for Government Auditors
News & Updates

Little frauds are a big deal in government.

Please enjoy Chapter 1 of An Auditor’s Responsibilities for Fraud in the Government Environment, available at Yellowbook-CPE.com. Objectives:  Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment Fraud – it’s a costly thing! Whether it is committed in the government environment or the commercial environment, those who practice [...]

Continue reading →

Does culture matter?

On September 11, the Austin IIA Chapter is hosting a half-day seminar on Auditing Culture at the Alamo Theater on Anderson Lane. See the Austin IIA website to register. Does culture matter? Well, September 11 means something to all Americans. Some argue that the events of 9/11 stem from a clash of cultures. “Remember the [...]

Continue reading →

Why Auditors & Fraud Examiners Conduct Interviews

table1

Please enjoy this excerpt from Chapter 1 of Interviewing Skills for Government Auditors, available here. Objectives:  Distinguish between types of interviews  Identify the benefits of establishing rapport during an interview Identify the benefits of having a productive, friendly relationship with the client Always remember the purpose of an interview – to get information. But because you are working [...]

Continue reading →

To better serve you

Hi Audit Friends – I am pleased to announce a new website design that – we hope – will better serve you! The site is now organized by topic and by learning method (webinar, on-demand video, live courses, and self-study books).  Please take a few seconds and check it out:  Yellowbook-CPE.com.  New courses and features will [...]

Continue reading →

163 Times!

The 2018 version of the Yellow Book mentions audit objectives 163 times in one chapter; Chapter 8 the Performance Audit Fieldwork chapter. That tells me that objectives run the show! A few years ago, I created a white paper on objectives.  The concepts covered in the white paper are even more important today.  Please find [...]

Continue reading →

List of Changes in the Yellow Book

Hello Fellow Audit Nerds – I just finished comparing the 2011 Yellow Book to the 2018 Yellow Book.  Here is a list of the changes that caught my eye in the order they appear in the revised edition.  This list does not explain the changes – it only points them out.  I’ll be writing articles [...]

Continue reading →

Chapter 1: Lean Six Sigma for Accountants – Introduction

Please enjoy this excerpt from Lean Six Sigma for Accountants available as a self-study text here. Objectives:  Define Lean Six Sigma Determine how Lean Six Sigma fits into the accounting culture Introducing and Demystifying Lean Six Sigma Even for those familiar with it, Lean Six Sigma can mean different things to different people depending on the [...]

Continue reading →

The 2018 Yellow Book is OUT!

The GAO issued the 2018 version of Generally Accepted Government Auditing Standards Tuesday. Find the online version here: https://www.gao.gov/assets/700/693136.pdf. Find an audio summary of the changes to the standards here: https://www.gao.gov/multimedia/podcast/692926 I suggest you scan chapter 4 and specifically section 4.16 to make sure you are compliant with the CPE requirements. Also notice that the GAO has [...]

Continue reading →

The Single Audit: Auditing Government Grants

2 chart

Enjoy this excerpt from the self-study book “Auditing Federal Grants”. Objectives:  Identify the significant differences between a commercial financial audit and a Single Audit   Identify the three subjects of the Single Audit  Identify which federal grant requirements can override other grant requirements This text specifically focuses on audits of US government funded programs.  So, let’s start [...]

Continue reading →

Whas’ up with Your Team’s Writing?

Enjoy this first chapter from Audit Reporting: Yellow Book Style by Leita Hart-Fanta available here. Objectives: Identify what is causing your team’s problems with report writing What’s Your Problem?: The Root of Writing Problems “What kind of writing issues does your staff have?” When a potential client calls to ask me to conduct a writing seminar, [...]

Continue reading →

General Principles & Basic Premises

Objectives:  Differentiate between principles applicable to state and local governments and nonprofits Define key government regulators and their related acronyms Sequence the four layers of rules governing grants Introduction to Federal Cost Principles Now you’ve done it. You’ve taken on a federal grant – either to administer one or to audit one! Federal grants can be [...]

Continue reading →

What is an auditor?

Please enjoy this first chapter of self-study book Essential Skills for Government Auditor  available on YellowBook-CPE.com. So here you are, an auditor. No other job title is more likely to be a conversation stopper at a dinner party.  No one likes to be audited. But auditors do have an important role to play because, unfortunately, government leaders can’t [...]

Continue reading →

Yellow Book Ethics

Enjoy this excerpt from the self-study text: The Yellow Book Interpreted which qualifies for 15 hours of CPE.   The GAO has a few things to say about a government auditor’s ethical responsibilities and, thus, added a large section on ethics to the 2007 revision of the Yellow Book.  The same ethical principles appear in the 2017 [...]

Continue reading →

19 Movies for Auditors

American Made

Auditors enjoy a good s’more as much as the next guy, but auditors aren’t the type to stand around a campfire singing Kumbaya.  Instead we are looking at our fellow campers wondering either: Who didn’t plan well and didn’t bring enough chocolate? Who had the audacity to eat the last bits of chocolate? We pride [...]

Continue reading →

The Struggle is Real

If you work for an audit shop with more than three professionals, you likely struggle with getting your audit report out the door. First of all, let me reassure you that you are perfectly normal.  Nothing wicked or dastardly is afoot.  Every audit team I have ever worked with wishes they could finish quicker. We [...]

Continue reading →

The Auditors

COSO 5 Components

Objectives:  Identify when auditors work with internal controls Distinguish between a control and a substantive or compliance test Identify the differences between the COSO model and the COSO ERM model This book, so far, has been written from the perspective of a manager trying to implement controls in his or her own organization.  Now we [...]

Continue reading →

Pulling It All Together

chart

What’s the matter with the crowd I’m seeing? “Don’t you know that they’re out of touch?” Should I try to be a straight-A student? “If you are then you think too much. Don’t you know about the new fashion, honey? All you need are looks and a whole lot of money?” It’s the next phase, [...]

Continue reading →

Is that your job? More on Control Environment

13 The next day, Moses took his seat to hear the people’s disputes against each other. They waited before him from morning till evening. 14 When Moses’ father-in-law saw all that Moses was doing for the people, he asked, “What are you really accomplishing here? Why are you trying to do all this alone while everyone stands [...]

Continue reading →

Tone at the Top & Oversight

You say you got a real solution Well, you know We’d all love to see the plan You ask me for a contribution Well, you know We’re doing what we can But if you want money for people with minds that hate All I can tell is brother you have to wait Don’t you know [...]

Continue reading →

Chapter 13: Monitoring

Once there were parking lots Now it’s a peaceful oasis You’ve got it, you’ve got it This was a Pizza Hut Now it’s all covered with daisies You got it, you got it I miss the honky tonks, Dairy Queens, and 7-Elevens You got it, you got it And as things fell apart Nobody paid [...]

Continue reading →
Stay Up-To-Date

Sign up here to have the lastest from Yellowbook-CPE.com delivered right to your inbox.

Just provide your name and email information below, and as an introductory “Thank You”, you’ll be able to view and download a free copy of our Audit Objectives whitepaper.

* indicates required




×
Stay Up-To-Date

Sign up here to have the latest from Yellowbook-CPE.com delivered right to your inbox.

Just provide your name and email information below, and as an introductory “Thank You”, you’ll be able to view and download a free copy of our Audit Objectives whitepaper.

[newsletters_subscribe list="20"]

×

Login

Lost your password?