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audit
Question Your Audit Evidence
Since auditors always need to back up their audit evidence, always ask these five questions to make sure it’s good!
4 Ways to Improve Feedback
No matter if you’re giving kudos or constructive criticism, here are 4 ways to improve your feedback skills immediately!
Criteria: The Center of Your Audit
Although it’s just one of the elements of a finding, criteria is the center of your audit. Use this graphic as a guide for valid criteria.
Five Ways to Get Your Audit Moving
Feeling stuck somewhere along the audit process? Here are a few tips to get your audit back on its tracks!
7 Audit Procedures
How do auditors obtain their evidence? They use one of seven different audit procedures including inquiry, observation and recalculation.
Audit Program: Fresh vs. Canned?
Canned audit programs could include unnecessary procedures creating extra work for auditors. In most cases, writing a fresh audit program from scratch is the best way to go.
The Structural Threat
When auditors report to the auditee and not to the governing body, they are suffering a structural threat to independence.
Management and auditor responsibilities for internal control
Management is ultimately responsible for establishing and implementing internal controls. Both the COSO literature and the GAO’s Green Book make that very clear. But because auditors use internal control concepts extensively in their work, the line can get blurred regarding management and auditor responsibilities for internal control. You see, the COSO model and the Green […]
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