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!
2018 Yellow Book
The Structural Threat
When auditors report to the auditee and not to the governing body, they are suffering a structural threat to independence.
What are the Yellow Book CPE Rules?
This is the best time of year to review the GAO Yellow Book CPE rules for government auditors and register for courses in 2023 to ensure you’re compliant.
Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: