Description

Yellow Book Ethics – Video Course includes an online video and a self-study manual for 2.5 hours of CPE credit.

Where do you turn when you get in a sticky situation on a government audit and the rules don’t tell you what to do? The Yellow Book’s ethical principles! As a public servant, the government auditor needs to keep the beneficiaries of government programs in mind as they conduct their work and seek transparency and accountability from government officials. And in order to make doing the right thing easier in a sticky situation, auditors need to safeguard independence so that they maintain the power to tell the truth. In this short video that qualifies for Yellow Book hours and satisfies the IIA ethics requirements, explore over a dozen ethical and independence scenarios that challenge the auditor to think for themselves and do what is best for the community. Course objectives include:

• Distinguish between a principle and a rule in GAGAS
• Identify primary ethical principles for government auditors
• Identify threats to auditor independence
• Define safeguards to auditor independence including SKE

CPE Credit Hours: 2.5 NASBA Category of Study: Regulatory Ethics. This course may not qualify for your ethics hours if you are a CPA, as each state has different rules regarding ethics requirements. This course does qualify for IIA ethics hours. Program level: Basic Prerequisites: None Advance preparation: None Who should attend: Auditors of government programs Instructional method: Video with online qualified assessment. QAS SS Author: Leita Hart-Fanta, CPA Questions? You can find our FAQ here and our policies here.