Leita Hart Fanta

Updated 10/12

The Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?

In this course, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid… Show more

Updated 10/12

The Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?

In this course, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid fraud in the future.

Course objectives include:

Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment
Design audits to detect fraud relevant to audit objectives for financial audits and performance audits
Describe how to ask pointed questions of management, the audit committee, the internal audit director, and front line staff to unveil fraudulent activities in the workplace under AU-C Section 240
Identify techniques for easing into the uncomfortable, mandatory fraud interview
Categorize the three main types of fraud using the fraud tree
Use the fraud tree and the audit risk model to decide what is risky about an audit subject
Select controls in the workplace to prevent fraud
Program level: Intermediate

242 pages of text

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Instructional method: Self-study text with online quiz

CPE Credit Hours: 12

This course qualifies for Yellow Book CPE credit. Updated October 2012.

READ INSIDE THIS BOOK: http://yellowbook-cpe.com/those-nasty-sas-99-questions.html Show less

Three articles published in the member magazine for the Texas Society of CPAs. The articles were republished in Oregon and Utah.

Do you seem to get caught in an endless cycle of review and revision in your audit shop? In this course, we will diagnose and help resolve the root cause of your problems. The Yellow Book requires the use of the elements of a finding—and if you use them correctly, your report gets stronger and your process gets shorter, much shorter!. The author, Leita Hart-Fanta, has reviewed hundreds of findings and shares her insights on how to (and how not to!) coach the team to better writing behaviors. We… Show more

Do you seem to get caught in an endless cycle of review and revision in your audit shop? In this course, we will diagnose and help resolve the root cause of your problems. The Yellow Book requires the use of the elements of a finding—and if you use them correctly, your report gets stronger and your process gets shorter, much shorter!. The author, Leita Hart-Fanta, has reviewed hundreds of findings and shares her insights on how to (and how not to!) coach the team to better writing behaviors. We cover IIA, AICPA, and Yellow Book reporting standards as well as tell you how to meet the standards.

Course objectives include:

Diagnose what is causing your team’s problems with report writing
Choose reporting expectations including audience, tone, and length that are appropriate for your audit team
Contrast the communication philosophies of the audit standard-setting bodies
Identify the triggers of an audit finding
Differentiate among the elements of a finding
Order the steps of the writing process
Describe the rules that allow for fast drafts
Judge how to talk to staff about their writing
Program level: Intermediate

NASBA Category of Study: Auditing (Governmental)

Advance preparation: One or more years of auditing experience

Instructional method: Self-study text with online quiz

CPE Credit Hours: 9

This course qualifies for Yellow Book CPE credit.

READ INSIDE THE BOOK: http://yellowbook-cpe.com/3-8-1-streamline-your-writing-using-the-nine-step-process.html Show less

The Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?

In this course, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid fraud in the… Show more

The Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?

In this course, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid fraud in the future.

Course objectives include:

Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment
Design audits to detect fraud relevant to audit objectives for financial audits and performance audits
Describe how to ask pointed questions of management, the audit committee, the internal audit director, and front line staff to unveil fraudulent activities in the workplace under AU-C Section 240
Identify techniques for easing into the uncomfortable, mandatory fraud interview
Categorize the three main types of fraud using the fraud tree
Use the fraud tree and the audit risk model to decide what is risky about an audit subject
Select controls in the workplace to prevent fraud
Program level: Intermediate

242 pages of text

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Instructional method: Self-study text with online quiz

CPE Credit Hours: 12

This course qualifies for Yellow Book CPE credit. Updated October 2012.

READ INSIDE THIS BOOK: http://yellowbook-cpe.com/those-nasty-sas-99-questions.html
Show less

Single audits are different. The federal government demands a lot of a grantee and their auditor. In this course, we will cover the audit requirements that exceed AICPA standards in the GAO’s Yellow Book.

Key acronyms and terminology are explained in plain English.

Course objectives include:

Identify the significant differences between a commercial financial audit and a Single Audit
Identify the three subjects of a single audit
Compare the requirements of the AICPA… Show more

Single audits are different. The federal government demands a lot of a grantee and their auditor. In this course, we will cover the audit requirements that exceed AICPA standards in the GAO’s Yellow Book.

Key acronyms and terminology are explained in plain English.

Course objectives include:

Identify the significant differences between a commercial financial audit and a Single Audit
Identify the three subjects of a single audit
Compare the requirements of the AICPA, the GAO, and OMB Circular A-133
Define significant requirements of the Yellow Book
Distinguish between fraud, abuse, and noncompliance
Order the levels of materiality on a Single Audit
Program level: Intermediate

NASBA Category of Study: Auditing (Governmental), Accounting (Governmental)

Who should attend: Auditors conducting audits of federal grants and programs.

Advance preparation: None

Instructional method: Self-study text with online quiz

CPE Credit Hours: 5

This course qualifies for Yellow Book CPE credit. Updated December 2011.

READ INSIDE THIS BOOK: http://yellowbook-cpe.com/chapter-4-difference-3-levels-of-materiality Show less

Government audits are unusually complex. Let Leita guide you through every step of conducting an audit including assessing risk, refining the audit objective, choosing methodologies, and documenting your work. The auditors responsibilities for fraud, useful interviewing tips, and the elements of a finding are covered using case studies, frequent references to audit standards, and stories of audit failures and successes.

This course covers three types of audits typical in the government… Show more

Government audits are unusually complex. Let Leita guide you through every step of conducting an audit including assessing risk, refining the audit objective, choosing methodologies, and documenting your work. The auditors responsibilities for fraud, useful interviewing tips, and the elements of a finding are covered using case studies, frequent references to audit standards, and stories of audit failures and successes.

This course covers three types of audits typical in the government environment – a financial audit, a performance audit, and a compliance audit.

Course objectives include:

Identify and arrange the steps of conducting an audit
Detect common flaws in the conduct of an audit
Identify common deliverables on an audit
Assess the weakness in a given criteria
Distinguish between the types of inherent risk
Classify controls into the categories of the COSO model of controls
Distinguish between a control’s design and implementation
Distinguish among inherent risk, control risk, and detection risk
Distinguish between a workable objective and a vague objective
Detect weak and vague audit program steps
Order the steps of conducting an interview
Identify the standards for working paper documentation
Evaluate whether a finding follows the simple rules of logical organization of a finding
Program level: Beginning

Instructional method: Self-study text with online quiz

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Who should attend: Auditors of government programs.

Recommended CPE credit: 12 hours

This course qualifies for Yellow Book CPE credit.

READ INSIDE THIS BOOK: http://yellowbook-cpe.com/chapter-16-working-papers.html Show less

Featured columnist for monthly newsletter.

Is it time for you to know the Yellow Book – really know it? Let Leita be your guide in this 14 hour course as she converts the GAO’s Government Auditing Standards into plain English and helps you apply its unique standard and guidance to your audit. This text covers the latest on independence, quality control, and audit planning. All three types of engagements - financial, attestation, and performance are covered. Whether you are an internal auditor, government monitor, or external… Show more

Is it time for you to know the Yellow Book – really know it? Let Leita be your guide in this 14 hour course as she converts the GAO’s Government Auditing Standards into plain English and helps you apply its unique standard and guidance to your audit. This text covers the latest on independence, quality control, and audit planning. All three types of engagements - financial, attestation, and performance are covered. Whether you are an internal auditor, government monitor, or external auditor, the yellow book applies to you. Show less

Interviewing is one of the auditor’s most common tasks, but it is also a vital part of a successful auditor/client relationship. This course focuses on how to be a facilitator instead of an interrogator, which improves your level of communication, the ability to get information, and your relationship with your client. Topics include relationship building, verbal and nonverbal communication, planning and scheduling an interview, asking and responding to questions, steps in conducting an… Show more

Interviewing is one of the auditor’s most common tasks, but it is also a vital part of a successful auditor/client relationship. This course focuses on how to be a facilitator instead of an interrogator, which improves your level of communication, the ability to get information, and your relationship with your client. Topics include relationship building, verbal and nonverbal communication, planning and scheduling an interview, asking and responding to questions, steps in conducting an interview, and documenting an interview and follow-up. The AICPA’s SAS 99 and the GAO Performance Audit requirements under GAGAS for detecting fraud are also covered.

Course objectives include:

Identify the competencies of a good interviewer
Indicate behaviors that are not conducive to a positive interview
Describe concepts that can help the auditor maintain a trustful, pleasant relationship with the client
Differentiate between body language cues
Distinguish between an open-ended and close-ended question
Classify evidence into one of three types
Describe the requirements for uncovering fraud in the AICPA’s Statements on Auditing Standards
Evaluate the risk of fraud using the elements of the fraud triangle
Evaluate the pros and cons of various styles of conducting interviews
Cite the steps of conducting an interview
Identify negative listening behaviors
Describe ways to keep the interview on track
Program level: Intermediate

Instructional method: Self-study text with online quiz

NASBA Category of Study: Auditing (Governmental)

Advance preparation: None

Who should attend: Auditors who desire a productive relationship with the client.

Recommended CPE credit: 6 hours

This course qualifies for Yellow Book CPE credit.

READ INSIDE THIS BOOK: http://yellowbook-cpe.com/interviewing-competencies.html Show less

Accounting information and tips you can take to the bank!

You may not know the first thing about debits, credits, and cash ratios now—but when you’re done with this book, you’ll be able to juggle profits and losses with your eyes closed and read any balance sheet like it’s a good novel.

Accounting DeMySTiFieD, Second Edition, is a curriculum-based, self-teaching guide that makes learning accounting easier than 1-2-3. With graphs, plain-English explanations, and real-life examples,… Show more

Accounting information and tips you can take to the bank!

You may not know the first thing about debits, credits, and cash ratios now—but when you’re done with this book, you’ll be able to juggle profits and losses with your eyes closed and read any balance sheet like it’s a good novel.

Accounting DeMySTiFieD, Second Edition, is a curriculum-based, self-teaching guide that makes learning accounting easier than 1-2-3. With graphs, plain-English explanations, and real-life examples, it starts with the fundamentals—such as basic financial terms, balance sheets, and cash flow statements—and eases you into the more complicated stuff, like adjusting entries, double entry bookkeeping, profit ratios, and liquidity. Show less

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