Objectives: Identify the purpose of the GAO’s Green Book. Distinguish between components of internal control. Distinguish between management objectives Choose a finite subject matter on which to apply controls Identify the auditor’s responsibilities regarding application of the Green Book Most of the changes between the 2011 Yellow Book and the 2018 Yellow Book that we […]
standards for internal control in the federal government
Fraud Risk Factors a.k.a. the Fraud Triangle
In our last chapter, we discussed the fraud tree – a taxonomy of fraud created by the Certified Fraud Examiners. Now we are going to look at another model created by the Certified Fraud Examiners which is also mentioned in the GAO’s Green Book – the fraud triangle. The GAO’s Green Book calls the three […]
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