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 […]
Internal Controls
The Iterative Nature of Control Evaluation
The nature of control evaluation is a lot like trimming a rose bush where you usually discover something unexpected.
The Iterative Nature of Control Evaluation
Control evaluation is a lot like trimming a rose bush where you usually discover something unexpected. You can’t approach them just once and be done, either.
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