In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “When do you apply the 17 principles of internal control on your audit?”
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Need help leading the internal audit function?
How do you know if you are leading the internal audit function in the best direction? As an experienced auditor, you know the value of an objective point of view that comes from working with outside professionals; after all, that is what you offer your audit clients. But where do you turn for help in […]
Sharpen your professional skepticism with these dark movies
Auditors! Watch these movies to become better at detecting corruption.
Do you fall short of the GAGAS independence ideal?
True auditor independence is hard to achieve. GAGAS independence rules are written by the Government Accountability Office (GAO). And the GAO is in an ideal situation when it comes to auditor independence; they can say whatever needs to be said and not suffer any consequences. Why? Because they are funded by – and report directly […]
What is Scope Creep?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “What is scope creep?”
How Audit Working Papers Are Like Zombies
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA covers an evil truth of auditing: that working papers are like zombies.
Ethical guidelines for auditors
The GAO’s ethical guidelines for auditors remind us who we are and why we do what we do. And this is a very good thing, because it is easy to get balled up in the details of our day-to-day work and, forgetting the bigger picture of who we are and what we do, take the […]
Performance Aspects
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “What is a performance aspect?”
Essential Audit Models and Structures
My husband is a neighborhood handyman and he loves to collect tools. He stores them in the garage, his bedroom closet, and his big, white panel van. But he also carries around a small box of essential tools with him wherever he goes. In it, you’ll find an adjustable wrench, a Phillips head screwdriver, a […]
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