Tone at the top is the first attribute of internal control listed in the Green Book (Standards for Internal Control in the Federal Government). Here is how the GAO kicks off the Green Book: Green Book: 1.02 The oversight body and management demonstrate the importance of integrity and ethical values through their directives, attitudes, and […]
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One way to combat a loss of focus at work
What time of day are you most able to focus? For me, I do my best work between 7 AM and 1 PM. My college roommate preferred studying after 10 PM. Whatever your most productive time is, protect it. Don’t allow anyone to schedule a meeting during your best hours. Don’t use this golden time […]
How to delegate tasks to your audit team
Do you feel like you’re falling behind on projects that are important to you? Maybe it’s time to learn how to delegate tasks. Elizabeth Bakken’s comprehensive article on how to delegate is a great read. Based on her advice, I have delegated the majority of my administrative tasks to assistants over the past few years. […]
Are you looking for a good audit report example?
Are you looking for a good audit report example? Well, consider the following real-life examples from three city auditors that I have curated for your consideration. None of them are perfect because no written document is ever perfect (for proof of imperfection, reference any of my books or blog posts!), but each has compelling positive […]
When do you apply the 17 principles of internal control on your audit?
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?”
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 […]
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 […]
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 […]
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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