Yellow Book CPE Courses for Government Auditors

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.

Explore the key updates in the 2024 exposure draft of the Green Book with insights from Parker CPE. Discover how new requirements for risk management, including improper payments and information security, enhance internal controls. Understand the importance of prioritizing preventive controls to avoid inefficiencies of the "pay and chase" model.