Hi Lovely Readers! I am beginning a book on internal controls… more specifically the GAO’s take on internal controls… and I thought I’d share it with you chapter by chapter as I get them drafted. Chapter 1 Internal Controls à la GAO’s Green Book Objectives: Identify the purpose of the GAO’s Green Book Identify the […]
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How much backup do we need for that statement?
Do you believe that every statement in your audit report needs to be backed up with evidence? Some auditors do and some don’t. Essential Audit Skills in Austin October 28 & 29, 2015 Register here. The word “every” is troublesome, isn’t it? Most statements need backup – but not “every” statement does. For instance, the […]
When is the yellow book applicable?
Please enjoy this post from 2012 answering an inquiring customer’s email: Here is a question I received VIA email last week that might help you… Leita, I have heard you speak at some of the seminars and enjoy your newsletter. I have a question concerning City and hospital audits. (The hospitals are either hospital districts […]
The Iterative Nature of Control Evaluation
The nature of control evaluation is a lot like trimming a rose bush where you usually discover something unexpected.
Responses to “Tone at the Absolute Top”
In response to “Tone at the Absolute Top”: This is a great article, Leita. You write so beautifully and simply and that style makes your points in an almost visceral way. I too have been so impressed with Pope Francis. He is the real deal. All those silly trinkets that shout, “WWJD?” need look […]
Tone at the absolute top
We have all worked for questionable bosses who care little about their employees and seldom make an effort to make the right moves. They are in business to obtain power and money, and their employees are simply tools they use and abuse to reach their goals. They don’t care how many people they hurt or […]
How different can an audit be?
A few weeks ago, a girlfriend of mine accepted a job as an auditor at a local CPA firm. Previously, she was an internal auditor at a state agency and she is worried about adjusting to the new environment and expectations. Do you need to know the yellow book? I mean REALLY know it? This […]
The Difference between Traditional and Modern Learning
Check out my new website intro video at leitahart.com. This graphic I found today summarizes what I was trying to say: The Difference between Traditional and Modern Learning
Don’t give them any reason to doubt you
Most of the time, our audit victims and customers trust our conclusions and opinions. Many of them don’t clearly understand what we are doing and they take our conclusions at face value. Naturally, they are very happy to accept our reports when they are positive. I imagine them saying to their colleagues after the exit […]
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