Standards For Internal Control In The Federal Government:

2013 Exposure Draft

GAO-13-830SP: Published: Sep 3, 2013. Publicly Released: Sep 3, 2013.


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Internal control is the plans, methods, policies, and procedures an organization employs to ensure effective resource use in fulfilling its mission, goals, objectives, and strategic plan. GAO's Standards for Internal Control in the Federal Government, known as the Green Book, sets these standards for federal agencies.

The Green Book Exposure Draft proposes revisions to the standards for internal control in the federal government. Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considers all Green Book comments and input from the Green Book Advisory Council in finalizing revisions to the standards. GAO encourages all interested parties to comment on the Green Book Exposure Draft. The comment period runs from September 3, 2013 through February 18, 2014. Please send your comments to

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