Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework

About the Author

LYNFORD GRAHAM IS a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various national firm policy development groups. He is a visiting professor of accountancy and executive in residence at Bentley University in Waltham, MA. He currently maintains an active consultancy practice in statistical audit sampling, litigation support and audit methodologies, and develops numerous training seminars for conferences and Firms.

He was a partner and the national director of audit policy for BDO Seidman LLP, responsible for the development and implementation of audit policy, sampling training, and audit software. Dr. Graham was responsible for BDO Seidman's implementation of audits of internal control under PCAOB AS 2 and participated with professional groups in developing industry-wide guidance on audits of internal control. Prior to joining BDO Seidman LLP, Dr. Graham was an associate professor of accounting and information systems and a graduate faculty fellow at Rutgers University in Newark, NJ. Prior to that, he was a national accounting and SEC consulting partner for Coopers & Lybrand.

Dr. Graham is a member of the American Institute of Certified Public Accountants and a past member of the AICPA's Auditing Standards Board. He chaired the AICPA's Audit Risk Guide Task Force (Assessing and Responding to Audit Risk in a Financial Statement Audit) and its updates through 2014, and was the principal author and chair ...