GAO Green Book - Government Internal Control Standards


"Internal Control; Integrated Framework" has been considered the most widely accepted internal control framework in the world since its initial publication by the Committee of Sponsoring Organizations of the Treadway Commission (COSO); a joint initiative of five prominent accounting, finance, and auditing organizations. The Green Book is an adaptation of the Framework and provides a common language and the standards to assess and improve internal control systems. Accounting and auditing professionals with two to three years of public or industry experience will gain practical familiarity with adaptation of this important guide to Federal settings.