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!
Coso
The Most Important Change to the Yellow Book is the Green Book
I’ve had a few months to digest the changes to the 2018 Yellow Book (Government Auditing Standards),and I’ve taught a few seminars and webinars about the changes. Most of the changes do not shock my audiences. But I am noticing that quite a few auditors are not familiar with the Green Book which was published by […]
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