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.
Internal Controls
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?”
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 […]
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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