Before and after stories about how super auditors improve systems and fix what is broken using empirical evidence. YellowBook-CPE interviews experienced auditors who rescued the day!

Yellowbook-CPE Presents: Auditors Save The World
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Before and after stories about how super auditors improve systems and fix what is broken using empirical evidence. YellowBook-CPE interviews experienced auditors who rescued the day!
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Publishing Since
11/1/2024
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Recent Episodes

June 9, 2026
Episode 39 - Jennifer McGuirk
<p>What happens when your government just... doesn't pick up the phone? In this episode, Leita Hart-Fanta sits down with Jennifer McGuirk, elected county auditor for Multnomah County, Oregon, to talk about two audits that hit close to home for anyone who's ever battled a phone tree or wondered whether their vote is being counted correctly. Jennifer walks us through a creative, citizen-centered customer service audit that had her team posing as ordinary residents, armed with untraceable cell phones and anonymous email accounts, to test whether county departments were actually showing up for the public they serve. The results were eye-opening: 80% responsiveness sounds decent until you remember that government should be answering all the time, not most of the time.</p><p><br></p><p>Jennifer then turns to an even higher-stakes subject: elections. With Multnomah County preparing to roll out ranked choice voting county-wide after piloting it for the City of Portland, Jennifer's office took a hard look at election integrity, ballot errors rooted in GIS data issues, and the very real human cost of staffing an elections office in an era of vandalism and political hostility. Despite the challenges, the audit delivered something rare and valuable, genuine public assurance that the voting process is sound, while surfacing practical recommendations around voter education and internal GIS expertise that local officials are already moving to act on.</p><p><br></p><p>CHAPTERS:</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE">00:00</a>: Introduction: Meet Super Auditor Jennifer</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=153s">02:33</a>: The Customer Service Audit: Origins and Methodology</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=301s">05:01</a>: Results: What 171 Phone Calls and 79 Emails Revealed</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=435s">07:15</a>: Did the Audit Dig Into Why Phones Went Unanswered?</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=557s">09:17</a>: Recommendations</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=790s">13:10</a>: Other Citizen-Experience Audits</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=868s">14:28</a>: The Elections Audit</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=1036s">17:16</a>: Findings</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=1176s">19:36</a>: The Human Side: Volunteers, Threats, and the Cost of Public Service</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=1302s">21:42</a>: Personal Safety as an Elected Auditor</p><p><a href="https://www.youtube.com/watch?v=P69yIcmc9yE&t=1455s">24:15</a>: Words of Wisdom for New Auditors</p><p><br></p><p>ABOUT JENNIFER McGUIRK:</p><p>Jennifer McGuirk, CIA, is serving her second four-year term as Multnomah County Auditor. In this role, Jennifer promotes an accountable and equitable county government. Her office includes four interconnected functions: performance audits; a fraud, waste, and abuse hotline; the county ombudsperson; and community engagement. During her tenure, she has overseen a variety of audits and investigations into county operations, while successfully advocating for County Charter amendments and Code changes to protect the independence of the Auditor’s Office. Jennifer holds a bachelor’s degree in journalism from the University of Oregon and a master’s in public administration, emphasizing local government administration, from Portland State University.</p>

May 19, 2026
Episode 38 - Dr. Clive S. Lennox
<p>In a world where rules are written in ink and consequences are written in stone, there is a quiet but powerful force moving behind the curtain of compliance.</p><p><br></p><p>Not in the audit file. Not in the fieldwork. But in the rules themselves.</p><p><br></p><p>Meet Clive Lennox.</p><p><br></p><p>Oxford-educated. Razor-minded. Calm as a ledger that actually balances on the first try.</p><p><br></p><p>Clive stands at the gates of regulation, where the mighty edicts of the American Institute of Certified Public Accountants (AICPA), the Securities and Exchange Commission (SEC), and the Public Company Accounting Oversight Board (PCAOB) are forged, and asks a dangerous question: “What if we tried it first?”</p><p><br></p><p>Armed not with assumptions, but with evidence. Not with urgency, but with method.</p><p><br></p><p>Clive brings the scientific method into a world that too often runs on precedent and pressure.</p><p><br></p><p>Hypothesis. Test. Observe. Refine.</p><p><br></p><p>Because in Clive’s world, regulations shouldn’t just sound good, they should work.</p><p><br></p><p>Before a single rule reshapes the profession, Clive has already been there quietly proving whether it should.</p><p><br></p><p><br></p><p>CHAPTERS:</p><p>03:30 Sarbanes-Oxley: a case study in rushed rulemaking</p><p>05:30 Why no pilot testing means no control group</p><p>08:56 Has the PCAOB ever done a real pilot?</p><p>10:45 Critical Audit Matters (CAMs): a near-accidental control group</p><p>15:20 How Dr. Lennox tries to influence legislators and regulators</p><p>17:15 What the CAM research actually found</p><p>23:05 Non-audit services: does restricting them improve audit quality?</p><p>28:00 Auditor independence in the gray zone</p><p>30:20 Horror story: how internal control reporting requirements backfired</p><p>33:50 How can listeners help Dr. Lennox's mission?</p><p>36:50 Connecting with state-level policy organizations</p><p>43:00 US audit quality vs. the world: how do we stack up</p><p>45:30 Closing thoughts and wrap-up</p><p><br></p><p>ABOUT DR. CLIVE S. LENNOX</p><p>Clive Lennox joined the Leventhal School of Accounting in 2015. His research interests include auditing, voluntary disclosure, corporate fraud, and empirical research methods. He has published more than 35 articles in the top-tier accounting journals (Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies). His research and teaching received numerous prizes, including the Notable Contribution to the Auditing Literature Award from the American Accounting Association. Clive is an associate editor at the Journal of Accounting Research and the Journal of Accounting and Economics. He is also a former editor at The Accounting Review and Contemporary Accounting Research.</p><p></p>

May 5, 2026
Episode 37 - Ross Visscher: Part 2
<p>In a previous episode, you heard how Ross Visscher harnesses AI to transform his internal audits in a thriving Canadian city. But power in the hands of one City team is only the beginning!</p><p><br></p><p>Because beyond the internal audit shop, an entire city is stepping into the world of artificial intelligence. Departments experimenting. Risks emerging. Opportunities everywhere.</p><p><br></p><p>And someone must bring order to it all. Enter Ross. Not just an auditor, but a guide helping a whole city navigate AI with clarity, control, and caution. Because when everyone has access to powerful tools, governance isn’t optional. It’s everything.</p><p><br></p><p>Discover how a city’s audit team is leading the way in AI governance and innovation. This episode explores practical strategies for managing AI risks, setting guardrails, and leveraging AI to improve city services, all while ensuring responsible use.</p><p><br></p><p><br></p><p>CHAPTERS:</p><p>00:00 - Introduction to AI in city governance and internal audits</p><p>01:19 - Ross’s role as a guide for citywide AI usage and compliance</p><p>01:58 - The importance of prompting: quick wins and frameworks</p><p>04:36 - Managing AI model costs with tiered approaches</p><p>05:29 - Building citywide AI governance and working with leadership</p><p>08:10 - Creating inventory and risk classification for AI systems</p><p>11:21 - Roles and responsibilities in AI audits across city departments</p><p>13:03 - Challenges of chatbot prompt injection and strategies for safeguard</p><p>16:01 - Bridging skills: from BASIC to Python, and the power of logic</p><p>17:01 - Closing remarks: CPE and community sharing in auditing</p><p><br></p><p><br></p><p>ABOUT ROSS VISSCHER:</p><p>Ross Visscher is an internal audit leader with responsibility for IT audit and data analytics programs at The City of Calgary. He has 19 years of internal audit experience, primarily within local government, complemented by earlier experience in financial services and public accounting.</p><p><br></p><p>For more than a decade, Ross has been actively involved with the Association of Local Government Auditors (ALGA) and served as President for the 2024–2025 term.</p><p><br></p><p>He holds multiple professional certifications, including Certified Internal Auditor (CIA), Certified Public Accountant (CPA – North Carolina), Certified Information Systems Auditor (CISA), and Certified in Risk and Information Systems Control (CRISC). His specialized credentials include ISACA’s Advanced in AI Audit (AAIA), ACL Analytics Certified Data Analyst (ACDA) and Microsoft Power BI Data Analyst Associate.</p>
40 total episodes available
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