Principle 15 - Communicate Externally - Revision history

Kelly at 22:21, 13 August 2026

2026-08-13T22:21:24Z

← Older revision		Revision as of 22:21, 13 August 2026
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	==== '''15.09''' ====		==== '''15.09''' ====
	Government entities not only report to the head of the government, legislators, and regulators but to the public as well. In the federal government, entities not only report to the President and Congress but also to the public. Entities consider appropriate methods for communicating with such a broad audience.{{Principles}}		Government entities not only report to the head of the government, legislators, and regulators but to the public as well. In the federal government, entities not only report to the President and Congress but also to the public. Entities consider appropriate methods for communicating with such a broad audience.

			{{Principles}}

	=== Related Story Events ===		=== Related Story Events ===
	* [[2001: The Journey Begins\|❓ 2001: The Journey Begins — Citizen Inquiries]]		* [[2001: The Journey Begins\|❓ 2001: The Journey Begins — Citizen Inquiries]]
	* [[December 2024: Gaining Support\|📋 December 2024: Gaining Support]]		* [[December 2024: Gaining Support\|📋 December 2024: Gaining Support]]

Kelly at 22:20, 13 August 2026

2026-08-13T22:20:53Z

← Older revision		Revision as of 22:20, 13 August 2026
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	== 15.0 Communicate Externally ==		== 15.0 Communicate Externally ==
	'''15.01 Management should communicate relevant and quality information with appropriate external parties regarding matters impacting the functioning of the internal control system.~~'''~~		[https://guides.gaoinnovations.gov/greenbook/2025/principle-15-communicate-externally/ External Link to US GAO Green Book Principle 15]

			=== Overview ===

			==== '''15.01''' ====
			Management should communicate relevant and quality information with appropriate external parties regarding matters impacting the functioning of the internal control system.

	=== 15.1 Communication with External Parties ===		=== 15.1 Communication with External Parties ===
	'''15.02 Management communicates with, and obtains relevant and quality information from, appropriate external parties using established reporting lines.''' Open two-way external reporting lines allow for this communication. External parties may include service organizations, suppliers, contractors, regulators, regulated entities, external auditors, federal entities, state and local governments, grantees, and the public.

	'''15.03 Management communicates relevant and quality information ~~externally through reporting lines so that~~ appropriate external parties ~~can help the entity achieve its objectives, address related risks, and support its internal control system~~.~~''' Information communicated by management includes significant matters relating to the entity’s events and activities that impact its internal control system~~. ~~For instance, information communicated to~~ service organizations ~~may include information on the entity’s objectives and ethical values~~, ~~identified risks~~, ~~internal control practices to consider~~, ~~and performance metrics. Information communicated for the entity to achieve program-related objectives may include information on eligibility~~, ~~reporting~~, ~~and audit requirements for recipients of~~ federal ~~financial assistance~~ and ~~legal~~ and ~~regulatory requirements to regulated entities~~.		==== '''15.02''' ====
			Management communicates with, and obtains relevant and quality information from, appropriate external parties using established reporting lines. Open two-way external reporting lines allow for this communication. External parties may include service organizations, suppliers, contractors, regulators, regulated entities, external auditors, federal entities, state and local governments, grantees, and the public.

	'''15.04 Management ~~obtains~~ information through reporting lines ~~from~~ external parties.~~'''~~ Information communicated to management includes significant matters relating to ~~risks, changes, or issues~~ that impact ~~the entity’s~~ internal control system. ~~Communication~~ may ~~also~~ include information for the entity to achieve program-related objectives~~. These communications are necessary~~ for ~~the effective operation~~ of ~~internal control. Management evaluates external information obtained against the characteristics of quality information~~ and ~~information processing objectives~~ and ~~takes any necessary actions so that the information is quality information~~.		==== '''15.03''' ====
			Management communicates relevant and quality information externally through reporting lines so that appropriate external parties can help the entity achieve its objectives, address related risks, and support its internal control system. Information communicated by management includes significant matters relating to the entity’s events and activities that impact its internal control system. For instance, information communicated to service organizations may include information on the entity’s objectives and ethical values, identified risks, internal control practices to consider, and performance metrics. Information communicated for the entity to achieve program-related objectives may include information on eligibility, reporting, and audit requirements for recipients of federal financial assistance and legal and regulatory requirements to regulated entities.

	'''15.~~05 The oversight body~~ obtains information through reporting lines from external parties.~~'''~~ Information communicated to ~~the oversight body~~ includes significant matters relating to risks, changes, ~~and~~ issues that impact the entity’s internal control system. ~~This communication is~~ necessary for the effective ~~oversight~~ of internal control.		==== '''15.04''' ====
			Management obtains information through reporting lines from external parties. Information communicated to management includes significant matters relating to risks, changes, or issues that impact the entity’s internal control system. Communication may also include information for the entity to achieve program-related objectives. These communications are necessary for the effective operation of internal control. Management evaluates external information obtained against the characteristics of quality information and information processing objectives and takes any necessary actions so that the information is quality information.

	'''15.06 External parties use separate reporting lines when external reporting 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 external parties of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.		==== '''15.05''' ====
			The oversight body obtains information through reporting lines from external parties. Information communicated to the oversight body includes significant matters relating to risks, changes, and issues that impact the entity’s internal control system. This communication is necessary for the effective oversight of internal control.

			==== '''15.06''' ====
			External parties use separate reporting lines when external reporting 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 external parties of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.

	=== 15.2 Appropriate Methods of Communication ===		=== 15.2 Appropriate Methods of Communication ===
	'''15.07 Management selects appropriate methods for communicating externally.~~'''~~ Management considers a variety of factors in selecting an appropriate method of communication.
			==== '''15.07''' ====
			Management selects appropriate methods for communicating externally. 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.

	'''15.08 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 and outside of the entity on a timely basis.		==== '''15.08''' ====
			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 and outside of the entity on a timely basis.
	'''15.09 Government entities not only report to the head of the government, legislators, and regulators but to the public as well.''' In the federal government, entities not only report to the President and Congress but also to the public. Entities consider appropriate methods for communicating with such a broad audience.{{Principles}}

	== ~~Related Story Events~~ ==		==== '''15.09''' ====
			Government entities not only report to the head of the government, legislators, and regulators but to the public as well. In the federal government, entities not only report to the President and Congress but also to the public. Entities consider appropriate methods for communicating with such a broad audience.{{Principles}}

			=== Related Story Events ===
	* [[2001: The Journey Begins\|❓ 2001: The Journey Begins — Citizen Inquiries]]		* [[2001: The Journey Begins\|❓ 2001: The Journey Begins — Citizen Inquiries]]
	* [[December 2024: Gaining Support\|📋 December 2024: Gaining Support]]		* [[December 2024: Gaining Support\|📋 December 2024: Gaining Support]]

Kelly at 04:48, 6 August 2026

2026-08-06T04:48:43Z

Show changes

Kelly at 04:45, 6 August 2026

2026-08-06T04:45:41Z

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 also to the public. Entities consider appropriate methods for
 communicating with such a broad audience.
 == Related Story Events ==
@@ Line 88: / Line 90: @@
 * [[2001: The Journey Begins|❓ 2001: The Journey Begins — Citizen Inquiries]]
 * [[December 2024: Gaining Support|📋 December 2024: Gaining Support]]

Kelly: Added cross-links to story events

2026-08-03T23:52:54Z

Added cross-links to story events

← Older revision		Revision as of 23:52, 3 August 2026
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	also to the public. Entities consider appropriate methods for		also to the public. Entities consider appropriate methods for
	communicating with such a broad audience.		communicating with such a broad audience.

			== Related Story Events ==

			* [[2001: The Journey Begins\|❓ 2001: The Journey Begins — Citizen Inquiries]]
			* [[December 2024: Gaining Support\|📋 December 2024: Gaining Support]]

			== Navigation ==

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2026-08-03T23:49:37Z

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15.01 Management should communicate relevant and quality information
with appropriate external parties regarding matters impacting the
functioning of the internal control system.

Communication with External Parties

15.02 Management communicates with, and obtains relevant and quality
information from, appropriate external parties using established
reporting lines. Open two-way external reporting lines allow for this
communication. External parties may include service organizations,
suppliers, contractors, regulators, regulated entities, external
auditors, federal entities, state and local governments, grantees, and
the public.

15.03 Management communicates relevant and quality information
externally through reporting lines so that appropriate external parties
can help the entity achieve its objectives, address related risks, and
support its internal control system. Information communicated by
management includes significant matters relating to the entity’s events
and activities that impact its internal control system. For instance,
information communicated to service organizations may include
information on the entity’s objectives and ethical values, identified
risks, internal control practices to consider, and performance metrics.
Information communicated for the entity to achieve program-related
objectives may include information on eligibility, reporting, and audit
requirements for recipients of federal financial assistance and legal
and regulatory requirements to regulated entities.

15.04 Management obtains information through reporting lines from
external parties. Information communicated to management includes
significant matters relating to risks, changes, or issues that impact
the entity’s internal control system. Communication may also include
information for the entity to achieve program-related objectives. These
communications are necessary for the effective operation of internal
control. Management evaluates external information obtained against the
characteristics of quality information and information processing
objectives and takes any necessary actions so that the information is
quality information.

15.05 The oversight body obtains information through reporting lines
from external parties. Information communicated to the oversight body
includes significant matters relating to risks, changes, and issues that
impact the entity’s internal control system. This communication is
necessary for the effective oversight of internal control.

15.06 External parties use separate reporting lines when external
reporting 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 external parties 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

15.07 Management selects appropriate methods for communicating
externally. 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.

15.08 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 and outside of the entity on a timely basis.

15.09 Government entities not only report to the head of the government,
legislators, and regulators but to the public as well. In the federal
government, entities not only report to the President and Congress but
also to the public. Entities consider appropriate methods for
communicating with such a broad audience.