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CPE for Government Auditors
News & Updates

What is an auditor?

Please enjoy this first chapter of self-study book Essential Skills for Government Auditor  available on 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 [...]

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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 [...]

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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 [...]

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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 [...]

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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 [...]

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Pulling It All Together


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, [...]

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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 [...]

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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 [...]

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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 [...]

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Chapter 12: Information and Communication


                        Might be a rock n’ roll addict, prancing on the stage                         Might have money and drugs at your command, women in a cage                         You may be a business man or some high degree thief                         They may call you Doctor or they [...]

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General Principles & Basic Premises

Enjoy the first chapter of Sefton Boyar & Bill Allen’s new self-study book on the Administrative Rules.  Want to earn credit for reading this stuff?  Check out the full book here. Objectives:  Describe the regulations underlying the uniform administrative requirements applicable to state and local governments and nonprofits Identify key government regulators and their related acronyms [...]

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Do I need an audit, a review, or a monitoring visit? What is the difference?


If you have doubts that your audit customer understands what you do and how important you are , share this article with them:  Plenty, my friend!  Plenty. So, you think you need an audit?  Or maybe you heard that you could get by with a review instead?  Maybe you were asked to find someone to [...]

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The Internet Fraud Tree


Objective:  Recognize elements of the internet fraud tree These are six things the Lord hates, seven that are detestable to him; haughty eyes, a lying tongue, hands that shed innocent blood, a heart that devises wicked schemes, feet that are quick to rush into evil, a false witness who pours out lies and a man who stirs up [...]

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Fraudulent Nonfinancial Statements

2 bull

He who winks with his eye is plotting perversity; he who purses his lips is bent on evil. Proverbs 16Whoever corrects a mocker invites insult; whoever rebukes the wicked man incurs abuse.  Do not rebuke a mocker or he will hate you, rebuke a wise man and he will love you.  Instruct a wise man [...]

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Chapter 11: Control Activities

Time to get to the nitty-gritty! Most accounting professionals resonate with the control activities chapter of the Green Book because it includes controls that come to mind most readily – things like segregation of duties, authorization, and review.  The control activities chapter is where the rubber hits the road, where the nitty meets the gritty, [...]

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Chapter 10 – Focus!

You will never reach your destination if you stop and throw stones at every dog that barks.  -Winston Churchill I burned up several chapters covering the risk assessment component of the COSO model… but if you don’t get that right, nothing else works.  There is no point to having well designed controls over items that are [...]

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Interesting Clauses from the 2017 GAGAS Exposure Draft

Hey Audit Nerds – Stop reading right now if you are NOT an audit nerd!  Specifically a GOVERNMENT audit nerd. I made this list of interesting clauses from the 2017 Exposure Draft to use in my seminars and I thought I would share it with you.  As you know, the Yellow Book will not be [...]

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Chapter 13: Fraudulent Financial Statements

5 scale

Objectives:  Identify how government statements can be fraudulently misstated Identify what would motivate a government to misstate their financial statementsDefine risk “Yes! Finally captured Martha Stewart. You know, with all the massive and almost completely unpunished fraud perpetrated on the American public by such companies as Enron, Global Crossing, Tyco and Adelphia, we finally got [...]

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My comments to the GAO on the 2017 exposure draft of GAGAS

Here is the short response that I sent to the GAO on the 2017 exposure draft of GAGAS.  The deadline for comments is July 6.  Please send your comments to 6/20/17 GAO GAGAS Team – Thank you for giving the audit community a chance to comment.  I am in the relatively unique position of having the [...]

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Inventory Misappropriation

3 red

Objectives: Distinguish between the two major types of inventory misappropriation Cash isn’t the only goodie that can be stolen or misused. There are two ways to misappropriate a non-cash asset – steal it or use it personally.   The fraud tree calls these categories “larceny” and “misuse.” Misuse My husband once worked at a very upscale [...]

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