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                            Standards For Internal Control In The Federal Government
    Standards for Internal Control in the Federal Government **GAO-14-704G**
        Published: Sep 10, 2014. Publicly Released: Sep 10, 2014.Jump To:
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                    Skip to Highlights
Highlights
  Standards for Internal Control in the Federal Government (the “Green Book”), sets the standards for an effective internal control system for federal agencies and provides the overall framework for designing, implementing, and operating an effective internal control system.

An entity uses the Green Book to help achieve its objectives related to operations, reporting, and compliance.

C:\Documents and Settings\PugnettiC\Desktop\Fig_02_5_194915.TIF

The standards in the Green Book are organized by the five components of internal control shown in the cube below. Each of the five components contains several principles. Principles are the requirements of each component.

C:\Documents and Settings\PugnettiC\Desktop\Fig_05_5_194915.TIF

This publication will supersede GAO/AIMD-00-21 .3.1, *Standards for Internal Control in the Federal Government* : November 1999.

GAO's 2014 revision will be effective beginning with fiscal year 2016 and the FMFIA reports covering that year. Management, at its discretion, may elect early adoption of the 2014 Green Book.

For more information, contact Green Book Technical Assistance at (202) 512-9535 or GreenBook@gao.gov.

Full Report
    Full Report (86 pages)
              Accessible Text
GAO Contacts
    
      Green Book Technical Assistance
            
            GreenBook@gao.gov
      
            (202) 512-9535
Office of Public Affairs
    
      Chuck Young
            
            Managing Director
      
            youngc1@gao.gov
      
            (202) 512-4800
Topics
    
      Government OperationsAccountabilityAccounting proceduresAgency missionsCommunicationDocumentationEthical conductEvaluation criteriaEvaluation methodsFederal agenciesFinancial managementFraudInternal controlsMonitoringProductivity in governmentProgram evaluationRisk assessmentSecurity threatsStandards evaluationStrategic planningSystems designSystems evaluationCorrective actionGovernment agency oversightPolicies and procedures
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