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 […]
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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 […]
The Root of Report Writing Problems
“What kind of report writing problems does your audit staff have?” When a potential client asks me to conduct a writing seminar, this is the first question I ask. It was my first question when I was asked to be an editor and writing coach at a state auditor’s office. Invariably, the project manager, manager, […]
Audit documentation should LINK!
When I review audit documentation, I don’t care about grammar, spelling, color, or hyperlinks. I ignore all of that petty detail because it keeps me focused on the minutia instead of the big picture. What I am looking for is how the key elements of the audit fit together and whether the audit documentation tells […]
A GAGAS Audit Promotes Good Government
A GAGAS audit puts you on the front line of the never-ending fight for good government. Government auditors are powerful and knowledgable, but not everyone knows that. I imagine that you, like me, have listened patiently while your brother-in-law spouts off about how stupid government is. Half of what he says is off-base, and he […]
Five Types of Reasoning Auditors Can Use to Persuade Auditees
Auditors apply multiple types of reasoning as they seek the truth. But some auditees don’t agree with our version of the truth! Maybe some of the conflict occurs because we are using a different type of reasoning than the auditee. We all have a preferred reasoning style – a way that we get to the […]
I have to do what ?*#$@ to audit government grants!?!
I get calls from CPAs in public practice every so often. They heard a rumor that auditing government programs is lucrative and they see gold in them there hills! But an audit of government grants is pretty darn involved and I feel like I should warn them of a few things before they start cultivating a […]
5 Tips for Avoiding Scope Creep in Project Management
5 tips for avoiding scope creep in project management. Control an audit by setting a time limit, biting off only what you can chew, focusing on the bones, just saying no, and requiring deliverables.
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