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Written by Sara Glick
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The world of government auditing has changed a lot in the last two decades. Most local government audit organizations have expanded their responsibilities from traditional compliance and financial audits to include complex performance and operational reviews. Conducting these audits require a broad range of skills. Auditors are now expected to have strong analytical, IT, accounting, writing, and public speaking skills...to name a few. To find employees who possess this broad range of skills, it seems that more and more local government audit organizations are following the Government Accountability Office's lead and recruiting from public administration and public policy graduate schools. However, we face one immediate and obvious obstacle-the Government Accountability Office (GAO) is hiring Analysts, while the Anytown Audit Office is looking for Auditors.
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Written by Toufic Tabshouri
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This quarterly's focus on fraud provides an opportune platform to discuss how we, as government auditors, can heighten our awareness of workplace culture. While the fraud-fighting community has long recognized the impact of culture on the incidence of fraud, assessing or even observing an organization's culture is not something that has been incorporated into standard government audit procedures. We have yet to see an audit program step that says Assess Organizational Culture, and available auditing guidelines for assessing culture are minimal at best. The ones that do exist are narrowly focused on specific aspects of culture pertaining to compliance, internal controls, or governance.
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Written by Gary Blackmer
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What do you do when you find that a compliance requirement is being ignored, but you think it's kind of stupid in the first place?
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Written by Gary Blackmer
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When I audit, generally I think about the values and interests of four broad groups of stakeholders: the public, elected officials, the agency, and other professional auditors. As you work on the audit, ask yourself about the expectations of these distinct groups. But also realize that value is not just a measure, but also has qualitative aspects.
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Written by ALGA Webmaster
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I've been thinking a lot about how to audit smarter, and how to convey my thinking and conclusions to my managers and staff. It's important that I explain my thinking because it could be wrong, and because if it's right, then they will incorporate that thinking and better pursue our office priorities.
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