Article Archives: Victoria Kitts

Posted by: Victoria Kitts

Originally published on 6/30/2021; updated to reflect changes in the OMB 2021 compliance supplement.

If your organization receives federal funding subject to the rules and regulations in the Uniform Guidance,

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Has your organization completed an enterprise risk management assessment? Your external auditors may ask this question, and you may wonder why.

Your financial statements are audited annually by an independent audit firm.

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You are on the board of a not-for-profit organization (NFP) and charged with making wise decisions for the good of the organization and its donors. When is the best time to perform an audit of its financials?

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Posted by: Victoria Kitts in Audit Tips.

I’ve recently read many blog posts, news articles, and LinkedIn stories that seem to be trying to look into a crystal ball to see the future of auditing.

Some sources talk about changes to professional standards that would allow auditors to rely more on data analysis as direct audit evidence.

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By Victoria Kitts, CPA, CFE

If your not-for-profit entity receives federal funding, much of the focus in recent months has been on preparing for implementation of the new Uniform Guidance.

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