ANNUAL UGAA FALL WEBINAR

Internal Controls: What they are, What they're not, and How auditors can help management plug the holes

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Presented by

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John Hall, CPA

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Session Summary

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Best practices, government regulations and policy standards all require organizations to build and document sound internal controls – both in government and out. Certainly not a new concept, ‘Internal Controls’ have come to mean so many things to so many diverse audiences. And by late 2025, decades-old models like COSO and similar frameworks that were supposed to be the comprehensive all-in solution have not always kept up with the speed of emerging risks and opportunities.

 

In this session, we’ll examine the broad concept of internal controls in government operations – what they are and especially what they aren’t. We’ll look at what works plus address the recurring reasons controls fail. Last, you’ll build an action checklist to help close the divide between control purpose and control results in any government entity.

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Learning Objectives

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• Recognize what internal controls are – and what they most definitely are not

• Understand what government auditing standards say about internal controls – including the May 2025 GAO Greenbook 

• Identify meaningful hard control procedures and soft control behaviors 

• Recognize the real reasons controls fail over time – even in your organization

• Distinguish why & how to build a “How do I know?” culture at key control points

• Identify options for showing employees and managers at all levels about 

• Why a control is important – before addressing the How and When of the procedure

• Recognize how to influence control improvement while respecting auditing standards covering independence and objectivity

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About John Hall, CPA

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​John J. Hall, CPA, has worked as an auditor, professional speaker, consultant, and author for over 49 long, long, LONG years. He builds and delivers live and virtual keynote presentations, skills training seminars, webinars, and in-person conference main-stage keynote and technical-session breakout presentations for management and auditors, including over 3,500 live presentations to date. John is best known for bringing practical, proven, efficient solutions to real-world business challenges (including especially ethics and fraud risks!!!) faced by clients and program participants. John is the founder and President of Hall Consulting, Inc. In addition to 35-plus years as a self-employed speaker, auditor and consultant, John has worked in senior leadership positions in large corporations and international public accounting and consulting firms. For many decades, John has been a member of the National Speakers Association, the American Institute of CPAs, and the Institute of Internal Auditors. Meet John at www.JohnHallSpeaker.com Connect with John on LinkedIn at: https://www.linkedin.com/in/john-hall-cpa-

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