Internal Controls: The Greenbook Framework
Author: Robert K Minniti
| 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.
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
