Where do you turn when you get in a sticky situation on a government audit and the rules in don’t tell you what to do? Yellow Book ethics and independence standards!
As a public servant, the government auditor needs to keep the beneficiaries of government programs in mind as they conduct their work and seek transparency and accountability from government officials. And in order to make doing the right thing easier in a sticky situation, auditors need to safeguard independence so that they maintain the power to tell the truth.
In this two-hour video that qualifies for Yellow Book hours and satisfies the IIA ethics requirements, explore over a dozen Yellow Book ethics and independence scenarios that challenge the auditor to think for themselves and do what is best for the community.
OBJECTIVES:
- Distinguish between a principle and a rule in GAGAS
- Identify primary ethical principles for government auditors
- Identify threats to auditor independence
- Define safeguards to auditor independence including SKE
CPE Credit Hours: 2
NASBA Category of Study: Auditing (Governmental)
Program level: Basic
Prerequisites: None
Advance preparation: None
Who should attend: Auditors of government programs.
Instructional method: Video with online qualified assessment. QAS SS
Author: Leita Hart-Fanta, CPA
NOTE: This course does not satisfy ethics requirements for CPAs in Texas.
Need 6 review questions and 10 final questions minimum