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Nov 20, 2025 5 min read

Importance of Internal Controls for Auditors

Explore why internal controls matter to auditors and how GAO’s Green Book provides the framework for assessing stewardship, performance, and compliance.

Kim Peppers

Nov 20, 2025 5 min read

Critical Thinking Tools for Auditors

Learn how fishbone diagrams, spider-web diagrams, nominal group technique, and weighted multivoting strengthen federal audit decision-making.

Kim Peppers

Nov 20, 2025 5 min read

Creative Thinking Tools for Auditors

Explore the creative thinking tools auditors can use, such as SWOT analysis, brainstorming, decision trees, brainwriting, and force field analysis, to enhance…

Kim Peppers

Nov 20, 2025 5 min read

How Creative Thinking Can Help Auditors

Learn how creative thinking enhances federal auditors’ ability to diagnose root causes, overcome roadblocks, understand organizational culture, and develop…

Kim Peppers

Nov 20, 2025 3 min read

Narrowing Audit Scope for Quick Response Audits

Learn how federal auditors can narrow objectives, limit scope, and apply design constraints to conduct efficient Quick Response Audits while maintaining…

Alan McCain

Nov 20, 2025 3 min read

Keys to Success of Quick Response Audits

A practical guide for federal auditors on when quick response audits (QRAs) work best, how to limit objectives, streamline reporting, and collaborate…

Alan McCain

Nov 19, 2025 6 min read

Framing Objectives for Timely Audit Results

Learn the circumstances that commonly drive quick response audit requests and outlines why limiting audit objectives is essential for producing timely…

Alan McCain

Nov 19, 2025 6 min read

Four-Step Process for Creating a Control Chart

Walk through Peter Mears’s four-step approach for building a Control Chart, including how to select a performance measure, collect and plot data, and calculate…

Alan McCain

Nov 19, 2025 5 min read

Steps in Creating a Run Chart for Auditors

Learn more what Run Charts are, how they work, and the four key steps involved in creating one, from determining what to measure to plotting the final…

Alan McCain

Nov 18, 2025 9 min read

Steps in Problem Analysis for Auditors

Walk through the nine steps auditors use to identify problems, define their scope, analyze causes, evaluate solutions, and determine whether corrective action…

Alan McCain

Nov 18, 2025 4 min read

How It Works: The Audit Interview Model

An overview of the Audit Interview Model, a systems-based approach that divides the interview process into pre-interview activity, the interview itself, and…

Alan McCain

Nov 18, 2025 6 min read

Characteristics of Effective Interviews

A look into the key characteristics of audit interviews, including how auditors gather perspective, obtain factual testimony, and secure referrals to…

Alan McCain

Nov 18, 2025 7 min read

Key Ingredients of Effective Interviews

Explore the communication techniques that support strong audit interviews, including probing questions, paraphrasing, active listening, and recognizing…

Alan McCain

Nov 15, 2025 3 min read

Planning in Performance Audits: Audit Scope and Methodology

Explore how auditors select scope and methodology to meet performance audit objectives under GAGAS.

Kim Peppers

Nov 15, 2025 7 min read

Planning in Performance Audits: Defining Audit Objectives

Learn how performance auditors define clear, answerable audit objectives that guide every stage of planning and fieldwork.

Kim Peppers

Nov 14, 2025 11 min read

Evidence Tests, Types, and Sources in Government Auditing

Explore how governmental auditors assess and classify evidence, evaluate data sufficiency and appropriateness, and ensure reliability when collecting or…

Kim Peppers

Nov 14, 2025 4 min read

Audit Findings: Understanding Criteria, Condition, Cause, and Effect

Learn how government auditors structure and communicate audit findings, including the elements of criteria, condition, effect, and cause, and how impact…

Kim Peppers

Nov 14, 2025 12 min read

Mandating Accountability and Performance in Government Programs

Understanding this legislation helps clarify how economy, efficiency, effectiveness, and integrity are promoted throughout the public sector.

Kim Peppers

Nov 14, 2025 4 min read

Types of Governmental Auditor Assignments

Explore the core categories of governmental auditor assignments, including financial audits, attestation engagements, and performance audits.

Kim Peppers

Nov 10, 2025 4 min read

Understanding Internal Control Standards in Federal Government

Discover the essential framework for establishing internal control systems within the federal government as outlined in the GAO's Green Book.

Penny Popps