Objectives: • Differentiate between the concepts of materiality and significance • Identify factors that affect audit risk in a performance audit • Define the parameters of an audit project: audit objective, audit scope, and audit methodology • Distinguish among the types of information that you “should” and “may” gather during the planning phase of a […]
Blending the Green Book with the Yellow Book
Objectives: Identify the purpose of the GAO’s Green Book. Distinguish between components of internal control. Distinguish between management objectives Choose a finite subject matter on which to apply controls Identify the auditor’s responsibilities regarding application of the Green Book Most of the changes between the 2011 Yellow Book and the 2018 Yellow Book that we […]
Has the GAO gone too far with audit quality control?
Objectives: Assess whether an audit team has met the Yellow Book requirements regarding quality control and peer review At the most basic level, the quality control requirements are twofold. The Yellow Book requires that audit shops: have an internal quality control system, and undergo an external peer review that determines whether the audit shop’s quality […]
Why would a government employee commit fraud?
Please enjoy the first chapter of “The Little Book of Local Government Fraud” by Charles Hall, CPA. An fun-to-read and informative self-study course available at Yellowbook-CPE.com. Objectives: Identify common characteristics of fraudsters Identify various types of fraud schemes Before we dig into fraud at the ground level of individual transactions, let’s take a look at local government fraud […]
The Little Book of Local Government Fraud
self-study
GAGAS Performance Audit Standards – Video Course
video course
Presentation Skills for Auditors – Video Course
video course
2018 Yellow Book Standards for Financial Audits – Video Course
video course
Generating Cash Flow
Please enjoy this excerpt from the self-study text – The Four Principles of Happy Cash Flow – that I learned working with Dell and Walmart. The economy is rocking right now – but don’t forget the value of liquidity when times get tough! Learning Objectives Recognize the benefits of generating cash flow Identify the phases of the […]
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