GAO has released an updated version of its Standards for Internal Control in the Federal Government “Green Book” setting forth the standards for an effective internal control system for federal agencies.
The guide also provides the overall framework for designing, implementing, and operating an effective internal control system. Agencies can use the guide to help achieve objectives related to operations, reporting, and compliance.
The publication replaces GAO/AIMD-00-21 .3.1, Standards for Internal Control in the Federal Government : November 1999.
Link: http://www.gao.gov/products/GAO-14-704G
