It is never too early to introduce children to the joys of internal audit. And today's toy manufacturers have partnered with the internal audit profession to ensure that toddlers get an early start on having the best internal audit experience possible. Following is a list of toys available for the youngest members of your family – those little tykes who only need the smallest of pushes to lead them on the lucrative and illustrious path of being a professional internal audit.
Baby's First IPPF – Children love pop-up books. Parents love for their children to learn about the International Professional Practices Framework. With this product, everyone gets what they want. For every standard, every advisory, every aspect of the IPPF, we have built a specific pop-up that not only tells the story of that particular part of the IPPF, but also entertains the young reader. They are all here – Attribute Standard 1220, PA 2210.A1-2, PA 1200-1, and the ever popular Performance Standard 2130.C1. We've even included the Code of Ethics and the Glossary. One warning, you may have trouble giving this one up and turning it over to the kids.
The Plush COSO Pyramid – This plush toy is perfect for introducing your youngster to COSO's Internal Control Components. All the important components are here in the translucent colors that have made them so popular. When your child is at his or her youngest, the pyramid will be a favorite plush – one that will be a bedmate every night. Eventually, this attraction will turn to inquisitiveness as your child starts asking such questions as "What is this blue base?", "Why does it have this pretty golden top?" and "What are those silver things running up the side?" From daily friend to tool for learning, the plush COSO Pyramid is a must for every blossoming internal auditor. (Note: No Longer Available. See Plush COSO Cube)
Fraudster Cries-a-Lot – Dolls are not just for girls any more, and Fraudster Cries-a-lot proves that point. Pull the string and Fraudster, without actually admitting to anything, begins spewing rationalizations for his actions. Pull the string again and he whines and complains about how hard his life is. Pull the string one more time and he turns violent, threatening to sue. Then, pull the string one more time, and he breaks down into a pitiful excuse for a human being who divulges all the details of his nefarious activities. What a wonderful way for your child to learn the hardhearted approach necessary to break down even the most sympathetic of fraudsters.
The Plush COSO Cube – What more could a child want than a plush in the shape of a cube. And what parent could want any more than a toy that serves double duty as child's companion and educational opportunity. All the important control framework components are here in the basic colors we have all come to expect. This cube will quickly become your child's favorite (pushing aside any pyramid-shaped plushes that were popular before), and the cube shape will eventually lead to inquisitive questions such as "What is that kind of blue base?" and "Why does it have this almost gold top?" and "Isn't this the same as the pyramid I had before?" This is the toy to have as your child's constant companion as well as a model of the latest in COSO control framework technology. (Note: Currently unavailable pending updates based on the updated control framework.)
See and Say ICQ – Many auditors first learn about testing through the use of Internal Control Questionnaires, so what better way for children to learn than the See and Say ICQ. Point the spinner at the type of control you want to ask about, pull the string, and the See and Say will give you a yes or no answer. Any child is thrilled with the power of asking questions and getting definitive answers. And for older children a checkbox worksheet is also included. This can be completed using the answers from the See and Say. Just add up the answers and, if there are more yesses than noes, controls are effective. This is also available in an 8-ball version. (Note: Both of these are also available for internal audit departments looking to speed up the audit process).
My Little Report Writer – It is never too early for anyone to become experienced at the art of report writing. And this tool will let even the youngest child learn what it is like. The child can enter any combination of words or phrases, press enter, and have the report reviewed with recommendations for a rewrite. The oversize keyboard makes it perfect for even the smallest child. And language and writing skills are irrelevant because, just as in real life, the initial report is never accepted, and multiple rewrites are always required.