Special thanks to Charles Hall, CPA for allowing Yellowbook-CPE.com to republish this valuable article on 5 payment fraud tests.
Internal Controls
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.
45+ Movies for Professional Skeptics
Auditors! Grab some popcorn and watch these movies and TV shows to become better at detecting corruption and fraud.
How to Fight the Bureaucracy
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses how to fight the bureaucracy.
How Do I Teach My Clients About Internal Controls?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “How Do I Teach My Clients About Internal Controls?” Does your auditee recognize that they are responsible for internal controls? Leita shares tips on how to introduce your client to the COSO model without overwhelming them.
Where There Is Risk There Must Be Choice
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses the connection of Risk and Choice and what to do with an inherent risk once identified.
When do you apply the 17 principles of internal control on your audit?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “When do you apply the 17 principles of internal control on your audit?”
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