Yellow Book CPE Courses for Government Auditors

Contracting out a performance audit can be a smart move for organizations seeking specialized expertise and enhanced efficiency. However, success hinges on careful planning and oversight. Start by defining the audit's scope and objectives clearly, ensuring alignment between expectations and deliverables. Select auditors with relevant qualifications and experience, and verify their independence to avoid conflicts of interest.

Rooted in psychology, behavioral economics, and social science, behavioral insights are about understanding how people make decisions in real life—decisions that are not always perfectly rational. Government managers can leverage this knowledge to better design policies and interactions that drive positive behavior.

The movie “War Dogs,” a 2016 film directed by Todd Phillips and based on a true story, provides an engaging narrative that can serve as a cautionary tale for auditors. It showcases the complexities of procurement fraud within the government contracting sector. The story follows two young arms dealers, David Packouz and Efraim Diveroli, who win a $300 million Pentagon contract to supply ammunition to Afghan forces. Their subsequent actions offer several key lessons for auditors about procurement fraud.