The pandemic and cyber-attacks have highlighted the challenges managers face when addressing risks related to fraud, improper payments, information security. Image: The Bold Bureau/Shutterstock.com
By: FEDweek StaffThe GAO has proposed the first major update in 10 years to its “Green Book” designed to “help strengthen federal agencies’ internal controls to mitigate and address risks in areas increasingly susceptible to fraud, improper payments, and information security threats.”
“Events such as a pandemic and cyber-attacks have highlighted the challenges managers face when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs,” an announcement said.
The Green Book—formally, the Standards for Internal Control in the Federal Government—provides the overall framework for establishing and maintaining an effective internal control system that helps management adapt to shifting environments, evolving demands, changing risks, and new priorities.
“This Green Book revision provides additional requirements, guidance, and resources for addressing these risk areas when designing, implementing, and operating an effective internal control system. This update also emphasizes preventive control activities and the need for internal control at all levels and within all functions of an entity’s organizational structure,” it said.
The proposed revisions and procedures for commenting on them are at gao.gov/greenbook.
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