Articles and references on OMB A-123, GAGAS and internal controls, from 17+ years inside federal audits.
Practical guides for agencies, grant recipients and contractors.
What changed in the 2024 Yellow Book, including the new quality management framework and tighter independence rules, and what it means for your next audit.
Read article → OMB A-123A practical guide to A-123 internal control requirements and how to prepare for an assessment.
Read article → StandardsWhich federal audit standard applies to your organization, and what compliance with each one requires.
Read article → SBA 8(a)What to do if SBA asks for financial records for your 8(a) firm, from a former SBA auditor.
Read article →How our principal applied each standard during his federal career.
Standards for Internal Control in the Federal Government. Applied at the Small Business Administration in internal control reviews and OMB A-123 assessments: the 17 principles, control design and operating effectiveness testing, and deficiency reporting.
Government Auditing Standards. Applied across federal audit work, including VA OIG contract reviews and CBP compliance audits: independence, evidence, documentation and reporting requirements.
Contract compliance and oversight. Applied in VA Federal Supply Schedule contract reviews and as an SBA Contracting Officer's Representative (FAC-COR Level III).
Control environment, risk assessment, control activities, information and communication, and monitoring, plus material weakness reporting and assurance statement support.
See federal services →You will hear back from the principal, not an assistant.