Enjoy this reissue from the Yellowbook-CPE Newsletter Archive. In the past few years, I have published several books and have had the opportunity to work with professional editors. I submitted my manuscripts with a bit of trepidation. I hoped they didn’t red-line my work and call me a hack! If they viciously cut out whole [...]

Another question about my article “For the Orange“: Leita, I just read your abbreviated comparison between Yellow and Red. I found your comparison insightful – thanks. My current world is all Yellow; however, I have a question as to which color might apply to me in another life, strange huh? I am a school board [...]

The Internal Auditing Act in Texas requires that all internal audit shops in state agencies and universities follow both the Yellow Book and the Red Book. Yellow and red make orange. Get it? Want to know how to implement GAO and IIA standards on an audit project? Attend Essential Audit Skills in Austin in early [...]

I was a technical reviewer on this document from the Association of Local Government Auditors.  Comprehensive Yellow Book Peer Review Guide at http://algaonline.org/DocumentCenter/View/99.

Last month, I held a 1.5 day class on audit reporting in Austin.  One of the state agency internal auditors asked me this question via email a few days later: Question: Hi Leita, X and I are preparing our brief for X about our Audit Reporting Class last week. (ROI for training dollars!) We are [...]

https://na.theiia.org/standards-guidance/Public%20Documents/Transparency%20of%20the%20Internal%20Audit%20Report%20in%20the%20Public%20Sector.pdf

Enjoy this excerpt from Chapter 1 of  “Auditing for Fraud in the Government Environment:” Recently I chatted with a retired CPA who specialized in tax. He told me that he never liked auditing. “Auditing involves too many gray areas. I always struggled with deciding whether to make a big deal out of something. In tax, [...]

Please enjoy this excerpt from The Single Audit Primer self-study course available for four hours of credit on Yellowbook-cpe.com Objectives: Learning Objectives After completing this section of the course, you will be able to: Identify the significant differences between a commercial financial audit and a Single Audit Distinguish between standard setting bodies An audit firm [...]

Hi Friends – The IIA just issued their comparison of the International Professional Practices Framework (known in auditor slang as the red book) to government auditing standards issued by the GAO (known in auditor slang as the yellow book). Need some CPE credit ASAP? Come see Leita in person  or try a self-study course. https://na.theiia.org/standards-guidance/supplemental-guidance/Pages/Government-Special-Offer.aspx [...]

CHAPTER 1: General Principles & Basic Premises Objectives: Differentiate between principles applicable to state and local governments and non-profits Define key government regulators and their acronyms Sequence the four layers of regulations regarding program cost Please enjoy this chapter from Cost Principles for State and Local Governments and Non-Profit Organizations by Sefton Boyars and Bill [...]