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.
Publication Date: September 2025
Designed For
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
- Internal Controls
- 2025 Green Book Framework
- Government Risk Assessments
- 2025 GAO High Risk List
- Components of Internal Controls
- Types of Internal Controls
- FISMA
- Evaluating Internal Controls
Learning Objectives
- Identify the five components listed in the GAO’s Greenbook
- State how to develop preventive controls
- State how to develop detective controls
- Describe internal controls for government entities
- Identify recent Green Book changes
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.