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Standards for Internal Control in the Federal Government

GAO-14-704G Published: Sep 10, 2014. Publicly Released: Sep 10, 2014.
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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.

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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.

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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.

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Topics

Government Operations
AccountabilityAccounting proceduresAgency missionsCommunicationDocumentationEthical conductEvaluation criteriaEvaluation methodsFederal agenciesFinancial managementFraudInternal controlsMonitoringProductivity in governmentProgram evaluationRisk assessmentSecurity threatsStandards evaluationStrategic planningSystems designSystems evaluationCorrective actionGovernment agency oversightPolicies and procedures