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GAO Green Book Standards

GAO Green Book Standards

Navigating the GAO Green Book: Enhancing Internal Control Systems


Discover the key principles and practical implementation strategies of the GAO Green Book, which sets the standard for effective internal control systems in federal agencies. This comprehensive 4-hour CPE YB seminar offers government professionals and auditors an overview of the GAO Green Book's principles-based approach and its alignment with the COSO 2013 framework.


During the training, participants will gain insights into the interrelationships within the COSO 2013 framework, which defines internal controls through five components and seventeen principles. Understand how to classify controls within this framework and explore the unique compliance focus that the GAO Green Book brings to the governmental environment.


Whether you are new to operations, risks, controls, auditing, compliance, or the GAO Green Book itself, this virtual event is designed to provide you with a solid understanding of these areas. Learn how to effectively apply the updated GAO Green Book controls and principles within a governmental organization and GAO Yellow Book audits.


Our engaging and informative seminars create an atmosphere of interactive learning, ensuring you are both educated and entertained throughout the session. Rest assured, we prioritize keeping the content engaging, avoiding any chance of boredom. You can even request this event for any day and time, with a minimum of two attendees.


This internal control training course will provide each attendee with 4 CPE Event Hours (YB), demonstrating your commitment to professional growth. Additionally, each participant will receive a certificate of completion, acknowledging their active participation in this comprehensive training program.


Immerse yourself in the world of the GAO Green Book, expand your knowledge of internal controls, and enhance your ability to implement effective control systems. Register now to embark on this practical journey and empower your organization with a strong internal control foundation.

  • Details on Event Presentation

    Offered every six weeks on Tuesdays at 10:00 a.m. to 2:30 p.m. Central Time in four CPE-Credit event.

    We can schedule private events GAO Green Book training events on your timetable for two or more attendees.

    NASBA Program Disclosure

    Program Level of Understanding: Basic

    Prerequisites: None

    Advance Preparation: None

    Delivery Format: Group Internet Based

    NASBA Field(s) of Study: Auditing CPE Credits: 4, based on 50 minutes of instruction per hour

  • CPE Event Highlights

    The seminar reviews the following:

    • The Components of the GAO Green Book
    • Logic presented by the GAO Green Book Components
    • The structure used to describe the GAO Green Book Framework
    • The 17 Principles are now present in the GAO Green Book Framework
    • The importance of the "52 Attributes"
    • How to gage the effectiveness of internal controls
    • How to build a "Culture of Compliance
  • Learning Objectives

    Attendees will learn how to:

    • Define the "internal control framework" within an organization using the GAO Green Book framework
    • Describe the GAO Green Book standard and its documents to agency management
    • Position themselves to begin planning their continuous improvement of the GAO Green Book based internal control program.
    • Assure they can work to be insync with Uniform Administrative Rules Section 200.303
    • Understand the gaps and bias in GAO Green Book compliance framework
  • Key Issues on the Agenda

    Section 1 - Internal Control Concepts

    • Why a "Framework of Internal Controls"
    • COSO 2013 Heritage
    • Components - Principles - Attributes
    • What is the GAO Green Book and how is it used?

    Section 2 - Overview - Components, Principles and Attributes

    • Pareto's Law
    • 17 Principles of the GAO Green Book standard

    Section 3 - Management Evaluation

    • Evaluation of Internal Control
    • Design - Implementation - Operation Stages
    • Maturity Model Evaluation

    Section 4 - Control Environment

    • Tone at the Top
    • Principles 1-5
    • GAO Green Book Questionnaire

    Section 5 - Risk Assessment

    • Risk assessment and the audit of internal control
    • Selecting controls to audit
    • Testing management review controls
    • IT considerations
    • Roll forward of controls
    • Using the work of others
    • Evaluating identified control deficiencies

    Section 6 - Entity-Level - Risk Assessment

    • Specifies suitable objectives
    • Identifies and analyses risk
    • Assesses fraud risk
    • Significant change

    Section 7 - Entity-Level - Control Environment

    • Integrity and ethical values
    • Oversight responsibilities
    • Structure, authority and responsibility
    • Commitment to competence
    • Accountability
    • How to build a "Culture of Compliance"

    Section 8 - Entity-Level: Supporting Components

    • Control activities
    • Information and communication
    • Whistleblower controls
    • Monitoring activities

    Section 9 - Business Process Documentation

    • Categorizing controls
    • Business process documentation

    Section 10 - Going Forward with the GAO Green Book standard

  • Summary of the Subject Matter

    This CPE event "GAO Green Book Standards" is a comprehensive overview of the Government Accountability Office (GAO) Green Book, with a specific focus on its significance in establishing and maintaining effective internal control within the federal government.

    This educational initiative aims to provide attendees with an in-depth understanding of the principles outlined in the GAO Green Book, emphasizing their role in enhancing accountability, transparency, and operational efficiency within governmental entities.

    Through an in-depth analysis of compliance requirements and best practices tailored to the unique needs of government professionals, this event seeks to empower attendees with actionable insights to navigate the complex landscape of governmental compliance and risk management.

    Attendees can expect to delve into critical topics such as risk assessment, control activities, information and communication, monitoring activities, and the integration of the GAO Green Book standards into organizational practices.

    By addressing these key areas, the event endeavors to foster genuine connections with attendees by providing transparent, insightful content that resonates with their unique needs in the realm of governmental compliance.

  • Authoritative Sources

    After attending the CPE event focused on GAO Green Book Compliance Academy, it's crucial to further expand your knowledge by exploring authoritative sources in this domain. Here are relevant sources along with their web links:

    By leveraging these authoritative sources, attendees can enhance their knowledge and expertise in compliance and internal control standards as delineated in the GAO Green Book, thereby fostering a more comprehensive grasp of the subject matter.

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