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.
Internal Controls
Vendor Controls Prevent Theft
Charles Hall shares this article on how to monitor changes to existing vendors and understand the related controls.
The Critical Importance of Segregation of Duties
Featured guest author Charles Hall shares this article explaining segregation of duties and how can it be achieved by your audit team.
Auditors Save the World! Stephen Kirk
Meet Stephen Kirk in the latest episode of “Auditors Save the World!” He’s a defender of his community, protector of their hard-earned savings, and the vanquisher of sinister schemes… listen now!
45+ Movies for Professional Skeptics
Auditors! Grab some popcorn and watch these movies and TV shows to become better at detecting corruption and fraud.
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.
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!
Make Internal Control Come Alive
Special thanks to John J. Hall, CPA, President, Hall Consulting, Inc. for providing this valuable information on internal control.
5 Strong Controls
Is there a risk you want to avoid? Of course there is! Apply these 5 strong controls today to reduce your chance at risk.
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