Government Audit Committees – Part 3 – There’s more to consider: Internal audit function, independent auditors and risk management
June 24, 2020
In the third of a four-part series on government audit committees, this report provides best practices in identifying controls, fraud and understanding and acting upon audit findings.
Audit committee checklist for COVID-19
Audit committees and other governing bodies are facing new challenges to the governance, oversight, and management of the organisation directly related to the COVID-19 event. This tool is designed to assist in those activities.
Government Audit Committees – Part 2 – Hitting your stride: Understanding internal controls, fraud and audit findings
In the second of a four-part series on government audit committees, this report provides best practices in identifying controls, fraud and understanding and acting upon audit findings.
PA Department of Revenue - a case study in transformation
The Pennsylvania Department of Revenue (PA DOR) five-year Transformation Plan - a three-pronged approach to modernizing its business processes, realigning resources, and empowering employees.
Government Audit Committees – Part 1 – Charter, Roles and Responsibilities
In the first of a four-part series on government audit committees, this report provides best practices in defining, assigning, and implementing the roles and responsibilities of each member within the audit committee charter.
Why the Yellow Book is Really Gold - Performance Auditing Standards
The second article in a three-part series, this piece provides more detail on the professional standards associated with governmental performance audits.
The Real Oversight is NOT Having an Audit Committee
A quick read addressing the specifics of a governmental audit committee.
20 Things I Learned during my Government Career
An adaption from her contribution to Leadership Secrets of Government Financial Officials, a view of 20 things learned over a career in government.
Does Your Organization have a Need for an Independent Eye on Performance? Alternative Engagement Types: Consulting Services, Agreed-Upon Procedures, and Performance Audits
This is the first article in a three-part series focusing on performance audits. The primary focus of this article is to discuss the differences of three types of engagements - consulting services, agreed-upon procedures, and performance audits - and to provide guidance when a performance audit might be an option.
Geographic Information Systems (GIS) - Unlocking Their Potential in Auditing
Understand how Geographic Information Systems (GIS) can add to auditing capabilities adding value to all
phases of an audit: planning, fieldwork, and reporting.
GAO Updates the “Yellow Book,” the Preeminent Standards for Government Auditing
This brief describes the new 2018 key changes to the Yellow Book.
Transformation - Improving government performance
From the Four T’s of local government performance, this report highlights case studies of transformation initiatives from around the world, identifying common barriers and the critical success factors which must be addressed.
Cybersecurity & Privacy Enhancements
The National Institute of Standards and Technology (NIST) is updating their 3 major guidelines dealing with cybersecurity, risk and privacy. These changes address the “Presidential Executive Order on Strengthening the Cybersecurity of Federal Networks and Critical Infrastructure.” All federal agencies are required to take an enterprise approach to cybersecurity risk management, including assessment and mitigation.
Winning the War for Talent In The Public Sector
This offers actionable items to the challenges of attracting and retaining talent in the public sector.
Enterprise Risk Management: A Best Practice in Managing Federal Programs
This brief describes how ERM has been adopted as a best practice leading to recent revisions to the policy environment around government operations.
Using Data to Ensure Equity
Government auditing's impact on a city draws attention to inefficiencies or inequitable policies. Recommendations based on assessments to affect positive change work to improve the city and biased-policing policies for the benefit of everyone. The city of Denver auditing function has evolved to safeguard and improve the public’s investment for a better and more transparent city, and to set a nationwide example for equitable policing.
Overcoming Fiscal Hardships in Government
Creative actions are helping finance leaders succeed in a challenging public-sector environment.
Technology – Improving government performance: strategy, communication and cybersecurity, Part 2
In Part 2 of the public-sector Technology series, the focus is upon current strategies, methods of effective communication for execution and the all-important hot topic of cybersecurity. Through real life success stories, the development, implementation and execution of technology strategies are provided, along with the specific challenges government entities may experience. Specific tips and direction for government entities are imbedded within this document to provide practical take-aways.