Article Writing

Resources

As an introduction to the topics we will cover this week access and briefly review the web site displaying the COSO Framework for the Federal Government, referred to as the Green Book.

http://www.gao.gov/greenbook/overview

An example of a specialized audit and related procedures is displayed at the web page A-133 in the context of the Single Audit. Briefly read this page to see the scope and purpose of the audit.

https://www.whitehouse.gov/omb/financial_fin_single_audit

Read AS 1305 Communications About Control Deficiency in an Audit of Financial Statements

https://pcaobus.org/Standards/Auditing/Pages/AS1305.aspx

COSO 2013: A Reflection of the Times

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed the authoritative Internal Control–Integrated Framework. The ‘cube’ is a well-known graphic when considering internal control. Learn more, including a summary of the 17 principles of the COSO Framework, in the brief article resented by the IA Internal Auditor by Larry E. Rittenberg, August 01, 2013t at

https://iaonline.theiia.org/coso-2013-a-reflection-of-the-times

This assignment will be submitted to Turnitin®.Instructions

Audit working papers are an integral part of an examination in accordance with generally accepted auditing standards.

a. Describe major functions of the audit working papers.b. Distinguish between the permanent working paper file and the current working paper file.