Operating Effectiveness is Still in There

Operating Effectiveness is Still in There

Leita Hart Fanta Leita Hart Fanta

Leita Hart Fanta

Podcast host

发布日期: 2021年10月19日
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I made a mistake in an?earlier post about the 2021 technical update?to the 2018 Yellow Book. I thought, that since the term ‘operating effectiveness’ had been taken out of one paragraph, that it was erased from the?Yellow Book?entirely.

Unfortunately, it was not. The concept of operating effectiveness is still in paragraph 8.50 and 8.52.

The GAO says within section 8.50 that the?levels of internal control assessment that may be performed based on the audit objectives are (1) assessing the design; (2) assessing the design and implementation; or (3) assessing the design, implementation, and operating effectiveness of controls that are significant to the audit objective...

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Learn More:

The GAO Green Book: Standards for Internal Control

The GAO’s Green Book – Video Course

GAGAS Performance Audit Standards – Video Course


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