Internal Controls: The Greenbook Framework
Date: Thursday, September 4, 2025
Instructor: Robert K Minniti
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This course is designed to review the use of the GAO’s Greenbook Framework for Internal Controls. The course will cover the five components of the GAO’s Greenbook Framework: the control environment, control activities, information & communication, risk assessment and monitoring. We will discuss conducting a risk assessment and developing various types of internal controls. We will walk through the process of developing internal controls. We will discuss methods for evaluating internal controls for government entities.
Who Should Attend
This course would be appropriate for CPAs, CFEs, CFFs, CMAs, CIAs, MAFFs, CGMAs, CFOs, CEOs, managers, internal auditors, external auditors, government accountants and risk management personnel.
Topics Covered
- Accounting Standards
- GAO Greenbook Requirements
- Internal Controls
Learning Objectives
- Identify the five components listed in the GAO’s Greenbook
- Develop preventive controls
- Develop detective controls
- Evaluate internal controls at government entities
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
