Principle 14 - Communicate Internally - Revision history

Kelly at 22:18, 13 August 2026

2026-08-13T22:18:11Z

← Older revision		Revision as of 22:18, 13 August 2026
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	Based on consideration of the factors, management selects appropriate methods of communication. Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}		Based on consideration of the factors, management selects appropriate methods of communication. Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}

	== Related Story Events ==		=== Related Story Events ===

	* [[2001: The Journey Begins\|❓ 2001: The Journey Begins]]		* [[2001: The Journey Begins\|❓ 2001: The Journey Begins]]
	* [[December 2024: Gaining Support\|📋 December 2024: Resolution Submission]]		* [[December 2024: Gaining Support\|📋 December 2024: Resolution Submission]]

Kelly at 22:17, 13 August 2026

2026-08-13T22:17:44Z

← Older revision		Revision as of 22:17, 13 August 2026
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	== 14.0 Communicate Internally ==		== 14.0 Communicate Internally ==
	[https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ External Link to US GAO Green Book Principle 14]		[https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ External Link to US GAO Green Book Principle 14]

			=== Overview ===

	==== '''14.01''' ====		==== '''14.01''' ====

Kelly at 22:17, 13 August 2026

2026-08-13T22:17:30Z

← Older revision		Revision as of 22:17, 13 August 2026
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	[https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ External Link to US GAO Green Book Principle 14]		[https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ External Link to US GAO Green Book Principle 14]

	'''14.01'''		==== '''14.01''' ====
			Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.
	~~'''~~Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.~~'''~~

	=== 14.1 Communication Throughout the Entity ===		=== 14.1 Communication Throughout the Entity ===
	~~'''14.02'''~~

	'''Management communicates relevant and quality information throughout the entity using established reporting lines.''' Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity.

	~~'''14.03'''~~

	'''Management communicates relevant and quality information down and across reporting lines to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system.''' In these communications, management assigns the internal control responsibilities for key roles. Communications support the functioning of all five components of internal control and the achievement of the entity’s objectives. Communications may include legal and regulatory requirements, ethical values, the entity’s objectives, identified risks, policies and procedures that support personnel in performing their internal control responsibilities, and the results of monitoring activities that may include corrective actions to remediate internal control deficiencies.

	'''14.04'''		==== '''14.02''' ====
			Management communicates relevant and quality information throughout the entity using established reporting lines. Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity.

	'''Management ~~obtains~~ relevant and quality information ~~about the entity’s business processes that flows up the~~ reporting lines ~~from~~ personnel to ~~help~~ management ~~achieve~~ the entity’s objectives.~~''' Information communicated by personnel~~ may include internal control ~~issues; this communication helps management identify~~ internal control deficiencies ~~and take corrective action~~.		==== '''14.03''' ====
			Management communicates relevant and quality information down and across reporting lines to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system. In these communications, management assigns the internal control responsibilities for key roles. Communications support the functioning of all five components of internal control and the achievement of the entity’s objectives. Communications may include legal and regulatory requirements, ethical values, the entity’s objectives, identified risks, policies and procedures that support personnel in performing their internal control responsibilities, and the results of monitoring activities that may include corrective actions to remediate internal control deficiencies.

	'''14.05'''		==== '''14.04''' ====
			Management obtains relevant and quality information about the entity’s business processes that flows up the reporting lines from personnel to help management achieve the entity’s objectives. Information communicated by personnel may include internal control issues; this communication helps management identify internal control deficiencies and take corrective action.

	'''The oversight body obtains relevant and quality information that flows up the reporting lines from management and other personnel.~~'''~~ Information relating to internal control communicated to the oversight body includes significant matters about adherence to, changes in, or issues arising from the internal control system. This upward communication is necessary for the effective oversight of internal control.		==== '''14.05''' ====
			The oversight body obtains relevant and quality information that flows up the reporting lines from management and other personnel. Information relating to internal control communicated to the oversight body includes significant matters about adherence to, changes in, or issues arising from the internal control system. This upward communication is necessary for the effective oversight of internal control.

	'''14.06'''		==== '''14.06''' ====
			Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised. Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.
	~~'''~~Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised.~~'''~~ Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.

	=== 14.2 Appropriate Methods of Communication ===		=== 14.2 Appropriate Methods of Communication ===
	~~'''14.07'''~~

	'''Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication.~~'''~~		==== '''14.07''' ====
			Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication.

	Some factors to consider follow:		Some factors to consider follow:
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	* '''Legal or regulatory requirements''' - Requirements in laws and regulations that may impact communication.		* '''Legal or regulatory requirements''' - Requirements in laws and regulations that may impact communication.

	'''14.08'''		==== '''14.08''' ====
			Based on consideration of the factors, management selects appropriate methods of communication. Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}
	~~'''~~Based on consideration of the factors, management selects appropriate methods of communication.~~'''~~ Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}

	== Related Story Events ==		== Related Story Events ==
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	* [[2001: The Journey Begins\|❓ 2001: The Journey Begins]]		* [[2001: The Journey Begins\|❓ 2001: The Journey Begins]]
	* [[December 2024: Gaining Support\|📋 December 2024: Resolution Submission]]		* [[December 2024: Gaining Support\|📋 December 2024: Resolution Submission]]
	* [[May 15, 2025: Let's Play Hot Potato\|🥔 May 2025: PRR Runaround]]

Kelly at 22:15, 13 August 2026

2026-08-13T22:15:45Z

← Older revision		Revision as of 22:15, 13 August 2026
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	== 14.0 Communicate Internally ==		== 14.0 Communicate Internally ==
	'''14.01 Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.'''		[https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ External Link to US GAO Green Book Principle 14]

			'''14.01'''

			'''Management should internally communicate relevant and quality information, including objectives and responsibilities for internal control, necessary to support the functioning of the internal control system.'''

	=== 14.1 Communication Throughout the Entity ===		=== 14.1 Communication Throughout the Entity ===
	'''14.02 ~~Management communicates relevant and quality information throughout the entity using established reporting lines.~~''' Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity.		'''14.02'''

	'''~~14.03~~ Management communicates relevant and quality information ~~down and across~~ reporting lines ~~to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system~~.''' ~~In these communications~~, ~~management assigns the internal control responsibilities for key roles. Communications support the functioning~~ of ~~all five components of internal control~~ and ~~the achievement of the entity’s objectives~~. ~~Communications may include legal and regulatory requirements~~, ~~ethical values~~, ~~the entity’s objectives, identified risks, policies and procedures that support personnel in performing their internal control responsibilities~~, and the ~~results of monitoring activities that may include corrective actions to remediate internal control deficiencies~~.		'''Management communicates relevant and quality information throughout the entity using established reporting lines.''' Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity.

	'''14.~~04 Management obtains relevant and quality information about the entity’s business processes that flows up the reporting lines from personnel to help management achieve the entity’s objectives.~~''' ~~Information communicated by personnel may include internal control issues; this communication helps management identify internal control deficiencies and take corrective action.~~		'''14.03'''

	'''~~14.05 The oversight body obtains~~ relevant and quality information ~~that flows up the~~ reporting lines ~~from management~~ and ~~other personnel~~.''' ~~Information relating to~~ internal control ~~communicated to~~ the ~~oversight body includes significant matters about adherence to~~, ~~changes in~~, ~~or issues arising from~~ the internal control ~~system. This upward communication is necessary for~~ the ~~effective oversight~~ of internal control.		'''Management communicates relevant and quality information down and across reporting lines to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system.''' In these communications, management assigns the internal control responsibilities for key roles. Communications support the functioning of all five components of internal control and the achievement of the entity’s objectives. Communications may include legal and regulatory requirements, ethical values, the entity’s objectives, identified risks, policies and procedures that support personnel in performing their internal control responsibilities, and the results of monitoring activities that may include corrective actions to remediate internal control deficiencies.

	'''14.06 Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised.''' Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.		'''14.04'''

			'''Management obtains relevant and quality information about the entity’s business processes that flows up the reporting lines from personnel to help management achieve the entity’s objectives.''' Information communicated by personnel may include internal control issues; this communication helps management identify internal control deficiencies and take corrective action.

			'''14.05'''

			'''The oversight body obtains relevant and quality information that flows up the reporting lines from management and other personnel.''' Information relating to internal control communicated to the oversight body includes significant matters about adherence to, changes in, or issues arising from the internal control system. This upward communication is necessary for the effective oversight of internal control.

			'''14.06'''

			'''Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised.''' Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.

	=== 14.2 Appropriate Methods of Communication ===		=== 14.2 Appropriate Methods of Communication ===
	'''14.07 Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication.'''		'''14.07'''

			'''Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication.'''

	Some factors to consider follow:		Some factors to consider follow:
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	* '''Legal or regulatory requirements''' - Requirements in laws and regulations that may impact communication.		* '''Legal or regulatory requirements''' - Requirements in laws and regulations that may impact communication.

	'''14.08 Based on consideration of the factors, management selects appropriate methods of communication.''' Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}		'''14.08'''

			'''Based on consideration of the factors, management selects appropriate methods of communication.''' Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}

	== Related Story Events ==		== Related Story Events ==

Kelly at 04:44, 6 August 2026

2026-08-06T04:44:58Z

@@ Line 1: / Line 1: @@
-.01 Management should internally communicate relevant and quality
+=== 14.1 Communication Throughout the Entity ===
-information, including objectives and responsibilities for internal
+'''14.02 Management communicates relevant and quality information throughout the entity using established reporting lines.''' Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Quality information is communicated down, across, up, and around reporting lines to all levels of the entity.
-Communication Throughout the Entity
+'''14.03 Management communicates relevant and quality information down and across reporting lines to enable personnel to understand and perform key roles in achieving objectives, addressing risks, and supporting the internal control system.''' In these communications, management assigns the internal control responsibilities for key roles. Communications support the functioning of all five components of internal control and the achievement of the entity’s objectives. Communications may include legal and regulatory requirements, ethical values, the entity’s objectives, identified risks, policies and procedures that support personnel in performing their internal control responsibilities, and the results of monitoring activities that may include corrective actions to remediate internal control deficiencies.
-.02 Management communicates relevant and quality information
+'''14.04 Management obtains relevant and quality information about the entity’s business processes that flows up the reporting lines from personnel to help management achieve the entity’s objectives.''' Information communicated by personnel may include internal control issues; this communication helps management identify internal control deficiencies and take corrective action.
-.03 Management communicates relevant and quality information down and
+'''14.05 The oversight body obtains relevant and quality information that flows up the reporting lines from management and other personnel.''' Information relating to internal control communicated to the oversight body includes significant matters about adherence to, changes in, or issues arising from the internal control system. This upward communication is necessary for the effective oversight of internal control.
-.04 Management obtains relevant and quality information about the
+'''14.06 Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised.''' Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.
-.05 The oversight body obtains relevant and quality information that
+=== 14.2 Appropriate Methods of Communication ===
-flows up the reporting lines from management and other personnel.
+'''14.07 Management selects appropriate methods for communicating internally. Management considers a variety of factors in selecting an appropriate method of communication.'''
-.06 Personnel use separate reporting lines to go around upward
+Some factors to consider follow:
-Appropriate Methods of Communication
+* '''Audience''' - The intended recipients of the communication.
-.07 Management selects appropriate methods for communicating
+'''14.08 Based on consideration of the factors, management selects appropriate methods of communication.''' Management evaluates the entity’s methods of communication on a periodic and ongoing basis so that the organization has the appropriate tools to communicate quality information throughout the entity on a timely basis.{{Principles}}
 == Related Story Events ==

Kelly at 04:41, 6 August 2026

2026-08-06T04:41:41Z

@@ Line 73: / Line 73: @@
 organization has the appropriate tools to communicate quality
 information throughout the entity on a timely basis.
 == Related Story Events ==
@@ Line 79: / Line 81: @@
 * [[December 2024: Gaining Support|📋 December 2024: Resolution Submission]]
 * [[May 15, 2025: Let's Play Hot Potato|🥔 May 2025: PRR Runaround]]

Kelly: Added cross-links to story events

2026-08-03T23:52:53Z

Added cross-links to story events

← Older revision		Revision as of 23:52, 3 August 2026
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	organization has the appropriate tools to communicate quality		organization has the appropriate tools to communicate quality
	information throughout the entity on a timely basis.		information throughout the entity on a timely basis.

			== Related Story Events ==

			* [[2001: The Journey Begins\|❓ 2001: The Journey Begins]]
			* [[December 2024: Gaining Support\|📋 December 2024: Resolution Submission]]
			* [[May 15, 2025: Let's Play Hot Potato\|🥔 May 2025: PRR Runaround]]

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			{\| class="wikitable" style="width: 100%;"
			! colspan="3" \| Quick Navigation
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Kelly: Auto-created by CAP AZ bot

2026-08-03T23:49:36Z

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14.01 Management should internally communicate relevant and quality
information, including objectives and responsibilities for internal
control, necessary to support the functioning of the internal control
system.

Communication Throughout the Entity

14.02 Management communicates relevant and quality information
throughout the entity using established reporting lines. Communication
is the continual, iterative process of providing, sharing, and obtaining
necessary information. Quality information is communicated down, across,
up, and around reporting lines to all levels of the entity.

14.03 Management communicates relevant and quality information down and
across reporting lines to enable personnel to understand and perform key
roles in achieving objectives, addressing risks, and supporting the
internal control system. In these communications, management assigns the
internal control responsibilities for key roles. Communications support
the functioning of all five components of internal control and the
achievement of the entity’s objectives. Communications may include legal
and regulatory requirements, ethical values, the entity’s objectives,
identified risks, policies and procedures that support personnel in
performing their internal control responsibilities, and the results of
monitoring activities that may include corrective actions to remediate
internal control deficiencies.

14.04 Management obtains relevant and quality information about the
entity’s business processes that flows up the reporting lines from
personnel to help management achieve the entity’s objectives.
Information communicated by personnel may include internal control
issues; this communication helps management identify internal control
deficiencies and take corrective action.

14.05 The oversight body obtains relevant and quality information that
flows up the reporting lines from management and other personnel.
Information relating to internal control communicated to the oversight
body includes significant matters about adherence to, changes in, or
issues arising from the internal control system. This upward
communication is necessary for the effective oversight of internal
control.

14.06 Personnel use separate reporting lines to go around upward
reporting lines when these lines are compromised. Laws and regulations
may require entities to establish separate lines of communication, such
as whistleblower and ethics hotlines, for communicating confidential
information. Management informs employees of these separate reporting
lines, how they operate, how they are to be used, and how the
information will remain confidential.

Appropriate Methods of Communication

14.07 Management selects appropriate methods for communicating
internally. Management considers a variety of factors in selecting an
appropriate method of communication. Some factors to consider follow:

* Audience - The intended recipients of the communication.

* Nature of information - The purpose and type of information being
communicated.

* Availability - Information readily available to the audience when
needed.

* Cost - The resources used to communicate the information.

* Legal or regulatory requirements - Requirements in laws and
regulations that may impact communication.

14.08 Based on consideration of the factors, management selects
appropriate methods of communication. Management evaluates the entity’s
methods of communication on a periodic and ongoing basis so that the
organization has the appropriate tools to communicate quality
information throughout the entity on a timely basis.