Where does your auditee fall on the scale to determine their internal controls when applying the Capability Maturity Model?
internal control
Information Security Risks
The 2025 Green Book reminds us that information security risks are smarter, faster, and less polite than ever before and auditors should take them very seriously!
Improper Payments: A New 2025 Green Book Risk Category
The 2025 Green Book is out and there’s a new risk category… Improper Payments! These are payments that should not have been made, were an incorrect amount or lacked sufficient documentation.
Control Yourself: A Handy Guide to Internal Controls
The GAO’s 2025 Green Book is out! It reminds us controls aren’t just about compliance. It’s about being a good steward of public resources, achieving mission objectives, and earning the public’s trust.
Make Internal Control Come Alive
Special thanks to John J. Hall, CPA, President, Hall Consulting, Inc. for providing this valuable information on internal control.
Fraud Risk per the GAO’s Green Book
Just because you’re unaware of the risk, doesn’t mean it isn’t there Just because you aren’t conscious of something dangerous, doesn’t mean it isn’t lurking. One of the most important themes of the GAO’s Green Book (and the 2013 COSO model it is sourced from) is consciousness. Instead of just playing along with the crowd […]
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