The auditee ultimately calls the shots and decides how to respond to a risk. Yes, we can highlight the risk in our audit report and recommend action, but the auditee makes one of four moves regarding that risk…
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Audit Leader vs. Audit Manager
Audit managers are great! They get the job done. But can they look up from their work to make sure the team heads in the right direction? That takes true leadership and more than just a few risks.
5 Domains of the New IIA Global Internal Audit Standards
The new IIA Global Internal Audit Standards become effective January 9, 2025 and are organized into 5 domains covering the profession’s purpose, ethics, governance, management and performance.
Payment Fraud Tests: Five Powerful Ideas
Special thanks to Charles Hall, CPA for allowing Yellowbook-CPE.com to republish this valuable article on 5 payment fraud tests.
How to Report Yellow Book Findings
In this special episode of THE SAMPLE, Leita Hart-Fanta, CPA talks to Charles Hall, CPA about how to report Yellow Book findings.
Scope: The Boundary of Your Audit
Scope is the boundary and one of three main parameters of your audit with the audit objective and methodologies making up the other two.
COSO vs. GAGAS
In 2018, the GAO asked us to evaluate the auditee against the COSO model of internal controls. Now in 2024, the GAO is asking us to apply COSO concepts to our own audit organization. Karma!
The New Quality Management Standards
In this special episode of THE SAMPLE, Leita Hart-Fanta, CPA talks to Charles Hall, CPA about the new Quality Management Standards.
3 Roles on an Audit Engagement
GAGAS section 4.10 reminds us professional maturity depends on our ability to tolerate uncertainty and ambiguity. The 3 roles on an audit engagement generally include non-supervisory auditors, supervisory auditors and partners/directors.
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