Template:Principles - Revision history

Neil thibodaux: /* Green Book Components, Principles, & Attributes */

2026-08-18T05:14:08Z

Green Book Components, Principles, & Attributes

← Older revision		Revision as of 05:14, 18 August 2026
Line 1:		Line 1:
	=== Green Book Components, Principles, & Attributes ===		=== Assessment Observations Compared to Green Book Components, Principles, & Attributes ===

	===== Control Environment =====		===== Control Environment =====

Neil thibodaux: /* Governance Assessment */

2026-08-18T05:12:27Z

Governance Assessment

← Older revision		Revision as of 05:12, 18 August 2026
Line 1:		Line 1:
	== ~~Governance Assessment~~ ==		=== Green Book Components, Principles, & Attributes ===

	~~=== Observational Comparisons to~~ Green Book Components, Principles, & Attributes ===

	===== Control Environment =====		===== Control Environment =====

Neil thibodaux at 05:11, 18 August 2026

2026-08-18T05:11:01Z

← Older revision		Revision as of 05:11, 18 August 2026
Line 1:		Line 1:
	=== ~~US GAO~~ Green Book Components, Principles, & Attributes ===		== Governance Assessment ==

			=== Observational Comparisons to Green Book Components, Principles, & Attributes ===

	===== Control Environment =====		===== Control Environment =====

Neil thibodaux: /* Control Environment */

2026-08-18T04:14:10Z

Control Environment

Neil thibodaux: /* Control Environment */

2026-08-18T04:08:03Z

Control Environment

← Older revision		Revision as of 04:08, 18 August 2026
Line 2:		Line 2:

	===== Control Environment =====		===== Control Environment =====
			'''Control Environment''' - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives.
	* [[1.01\|Principle 1]] - Demonstrate Commitment to Integrity and Ethical Values		* [[1.01\|Principle 1]] - Demonstrate Commitment to Integrity and Ethical Values
	** Attributes ([[1.01]], [[1.02]], [[1.03]], [[1.04]], [[1.05]], [[1.06]], [[1.07]], [[1.08]], [[1.09]], [[1.10]])		** Attributes ([[1.01]], [[1.02]], [[1.03]], [[1.04]], [[1.05]], [[1.06]], [[1.07]], [[1.08]], [[1.09]], [[1.10]])
Line 18:		Line 18:

	===== Risk Assessment =====		===== Risk Assessment =====
			'''Risk Assessment''' - The identification and analysis of risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses.
	* [[6.01\|Principle 6]] - Define Objectives and Risk Tolerances		* [[6.01\|Principle 6]] - Define Objectives and Risk Tolerances
	**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)		**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)
Line 29:		Line 29:

	===== Control Activities =====		===== Control Activities =====
			'''Control Activities''' - The actions management establishes through policies and procedures to mitigate risks to achieving the entity's objectives to acceptable levels.
	* [[10.01\|Principle 10]] - Design Control Activities		* [[10.01\|Principle 10]] - Design Control Activities
	**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)		**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)
Line 38:		Line 38:

	===== Information and Communication =====		===== Information and Communication =====
			'''Information and Communication''' - The quality information management and other personnel communicate and use to support the internal control system.
	* [[13.01\|Principle 13]] - Use Quality Information		* [[13.01\|Principle 13]] - Use Quality Information
	**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)		**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)
Line 47:		Line 47:

	===== Monitoring =====		===== Monitoring =====
			'''Monitoring''' - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
	* [[16.01\|Principle 16]] - Perform Monitoring Activities		* [[16.01\|Principle 16]] - Perform Monitoring Activities
	**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)		**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)

Neil thibodaux: /* Control Environment */

2026-08-17T23:52:32Z

Control Environment

Neil thibodaux: /* Monitoring */

2026-08-17T23:45:18Z

Monitoring

← Older revision		Revision as of 23:45, 17 August 2026
Line 51:		Line 51:
	**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)		**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)
	* Principle 17 - Evaluate Issues and Remediate Deficiencies		* Principle 17 - Evaluate Issues and Remediate Deficiencies
	**Attributes (		**Attributes (17.01, 17.02, 17.03, 17.04, 17.05, 17.06, 17.07, 17.08)

	=== [[Index of Attributes]] ===		=== [[Index of Attributes]] ===

Neil thibodaux: /* Monitoring */

2026-08-17T23:43:48Z

Monitoring

← Older revision		Revision as of 23:43, 17 August 2026
Line 49:		Line 49:

	* Principle 16 - Perform Monitoring Activities		* Principle 16 - Perform Monitoring Activities
	**Attributes (		**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)
	* Principle 17 - Evaluate Issues and Remediate Deficiencies		* Principle 17 - Evaluate Issues and Remediate Deficiencies
	**Attributes (		**Attributes (

	=== [[Index of Attributes]] ===		=== [[Index of Attributes]] ===

Neil thibodaux: /* Information and Communication */

2026-08-17T23:41:11Z

Information and Communication

← Older revision		Revision as of 23:41, 17 August 2026
Line 44:		Line 44:
	**Attributes (14.01, 14.02, 14.03, 14.04, 14.05, 14.06, 14.07, 14.08)		**Attributes (14.01, 14.02, 14.03, 14.04, 14.05, 14.06, 14.07, 14.08)
	* Principle 15 - Communicate Externally		* Principle 15 - Communicate Externally
	**Attributes (		**Attributes (15.01, 15.02, 15.03, 15.04, 15.05, 15.06, 15.07, 15.08, 15.09)

	===== Monitoring =====		===== Monitoring =====

Neil thibodaux: /* Control Activities */

2026-08-17T23:39:29Z

Control Activities

← Older revision		Revision as of 23:39, 17 August 2026
Line 33:		Line 33:
	**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)		**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)
	* Principle 11 - Design General Control Activities over Information		* Principle 11 - Design General Control Activities over Information
	**Attributes (		**Attributes (11.01, 11.02, 11.03, 11.04, 11.05, 11.06, 11.07, 11.08, 11.09, 11.10, 11.11, 11.12, 11.13, 11.14, 11.15, 11.16, 11.17)
	* Principle 12 - Implement Control Activities		* Principle 12 - Implement Control Activities
	**Attributes (		**Attributes (12.01, 12.02, 12.03, 12.04, 12.05)

	===== Information and Communication =====		===== Information and Communication =====

	* Principle 13 - Use Quality Information		* Principle 13 - Use Quality Information
	**Attributes (		**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)
	* Principle 14 - Communicate Internally		* Principle 14 - Communicate Internally
	**Attributes (		**Attributes (14.01, 14.02, 14.03, 14.04, 14.05, 14.06, 14.07, 14.08)
	* Principle 15 - Communicate Externally		* Principle 15 - Communicate Externally
	**Attributes (		**Attributes (

← Older revision		Revision as of 04:14, 18 August 2026
Line 2:		Line 2:

	===== Control Environment =====		===== Control Environment =====
	'''Control Environment''' - The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives.		<u>Component:</u> '''Control Environment''' ''-'' The foundation for an internal control system. It provides the discipline and structure to help an entity achieve its objectives.
	* [[1.01\|Principle 1]] - Demonstrate Commitment to Integrity and Ethical Values		* [[1.01\|Principle 1]] - Demonstrate Commitment to Integrity and Ethical Values
	** Attributes ([[1.01]], [[1.02]], [[1.03]], [[1.04]], [[1.05]], [[1.06]], [[1.07]], [[1.08]], [[1.09]], [[1.10]])		** Attributes ([[1.01]], [[1.02]], [[1.03]], [[1.04]], [[1.05]], [[1.06]], [[1.07]], [[1.08]], [[1.09]], [[1.10]])
Line 18:		Line 18:

	===== Risk Assessment =====		===== Risk Assessment =====
	'''Risk Assessment''' - The identification and analysis of risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses.		<u>Component:</u> '''Risk Assessment''' - The identification and analysis of risks facing the entity as it seeks to achieve its objectives. This assessment provides the basis for developing appropriate risk responses.
	* [[6.01\|Principle 6]] - Define Objectives and Risk Tolerances		* [[6.01\|Principle 6]] - Define Objectives and Risk Tolerances
	**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)		**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)
Line 29:		Line 29:

	===== Control Activities =====		===== Control Activities =====
	'''Control Activities''' - The actions management establishes through policies and procedures to mitigate risks to achieving the entity's objectives to acceptable levels.		<u>Component:</u> '''Control Activities''' - The actions management establishes through policies and procedures to mitigate risks to achieving the entity's objectives to acceptable levels.
	* [[10.01\|Principle 10]] - Design Control Activities		* [[10.01\|Principle 10]] - Design Control Activities
	**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)		**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)
Line 38:		Line 38:

	===== Information and Communication =====		===== Information and Communication =====
	'''Information and Communication''' - The quality information management and other personnel communicate and use to support the internal control system.		<u>Component:</u> '''Information and Communication''' - The quality information management and other personnel communicate and use to support the internal control system.
	* [[13.01\|Principle 13]] - Use Quality Information		* [[13.01\|Principle 13]] - Use Quality Information
	**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)		**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)
Line 47:		Line 47:

	===== Monitoring =====		===== Monitoring =====
	'''Monitoring''' - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.		<u>Component:</u> '''Monitoring''' - Activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews.
	* [[16.01\|Principle 16]] - Perform Monitoring Activities		* [[16.01\|Principle 16]] - Perform Monitoring Activities
	**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)		**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)

← Older revision		Revision as of 23:52, 17 August 2026
Line 9:		Line 9:
	** Attributes ([[2.01]], [[2.02]], [[2.03]], [[2.04]], [[2.05]], [[2.06]], [[2.07]], [[2.08]], [[2.09]], [[2.10]], [[2.11]], [[2.12]], [[2.13]])		** Attributes ([[2.01]], [[2.02]], [[2.03]], [[2.04]], [[2.05]], [[2.06]], [[2.07]], [[2.08]], [[2.09]], [[2.10]], [[2.11]], [[2.12]], [[2.13]])

	* Principle 3 - Establish Structure, Responsibility, and Authority		* [[3.01\|Principle 3]] - Establish Structure, Responsibility, and Authority
	** Attributes (3.01, 3.02, 3.03, 3.04, 3.05, 3.06, 3.07, 3.08, 3.09, 3.10, 3.11, 3.12)		** Attributes (3.01, 3.02, 3.03, 3.04, 3.05, 3.06, 3.07, 3.08, 3.09, 3.10, 3.11, 3.12)

	* Principle 4 - Demonstrate Commitment to Competence		* [[4.01\|Principle 4]] - Demonstrate Commitment to Competence
	** Attributes (4.01, 4.02, 4.03, 4.04, 4.05, 4.06, 4.07, 4.08)		** Attributes (4.01, 4.02, 4.03, 4.04, 4.05, 4.06, 4.07, 4.08)
	* Principle 5 - Enforce Accountability		* [[5.01\|Principle 5]] - Enforce Accountability
	**Attributes (5.01, 5.02, 5.03, 5.04, 5.05, 5.06, 5.07, 5.08)		**Attributes (5.01, 5.02, 5.03, 5.04, 5.05, 5.06, 5.07, 5.08)

	===== Risk Assessment =====		===== Risk Assessment =====

	* Principle 6 - Define Objectives and Risk Tolerances		* [[6.01\|Principle 6]] - Define Objectives and Risk Tolerances
	**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)		**Attributes (6.01, 6.02, 6.03, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10)
	* Principle 7 - Identify, Analyze, and Respond to Risks		* [[7.01\|Principle 7]] - Identify, Analyze, and Respond to Risks
	**Attributes (7.01, 7.02, 7.03, 7.04, 7.05, 7.06, 7.07, 7.08, 7.09, 7.10, 7.11, 7.12, 7.13, 7.14, 7.15)		**Attributes (7.01, 7.02, 7.03, 7.04, 7.05, 7.06, 7.07, 7.08, 7.09, 7.10, 7.11, 7.12, 7.13, 7.14, 7.15)
	* Principle 8 - Assess Fraud, Improper Payment, and Information		* [[8.01\|Principle 8]] - Assess Fraud, Improper Payment, and Information
	**Attributes (8.01, 8.02, 8.03, 8.04, 8.05, 8.06, 8.07, 8.08, 8.09, 8.10, 8.11, 8.12, 8.13, 8.14, 8.15, 8.16, 8.17, 8.18, 8.19, 8.20)		**Attributes (8.01, 8.02, 8.03, 8.04, 8.05, 8.06, 8.07, 8.08, 8.09, 8.10, 8.11, 8.12, 8.13, 8.14, 8.15, 8.16, 8.17, 8.18, 8.19, 8.20)
	* Principle 9 - Identify, Analyze, and Respond to Change		* [[9.01\|Principle 9]] - Identify, Analyze, and Respond to Change
	**Attributes (9.01, 9.02, 9.03, 9.04, 9.05, 9.06, 9.07, 9.08, 9.09, 9.10, 9.11, 9.12, 9.13)		**Attributes (9.01, 9.02, 9.03, 9.04, 9.05, 9.06, 9.07, 9.08, 9.09, 9.10, 9.11, 9.12, 9.13)

	===== Control Activities =====		===== Control Activities =====

	* Principle 10 - Design Control Activities		* [[10.01\|Principle 10]] - Design Control Activities
	**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)		**Attributes (10.01, 10.02, 10.03, 10.04, 10.05, 10.06, 10.07, 10.08, 10.09, 10.10, 10.11, 10.12, 10.13, 10.14, 10.15, 10.16, 10.17, 10.18, 10.19, 10.20, 10.21, 10.22, 10.23)
	* Principle 11 - Design General Control Activities over Information		* [[11.01\|Principle 11]] - Design General Control Activities over Information
	**Attributes (11.01, 11.02, 11.03, 11.04, 11.05, 11.06, 11.07, 11.08, 11.09, 11.10, 11.11, 11.12, 11.13, 11.14, 11.15, 11.16, 11.17)		**Attributes (11.01, 11.02, 11.03, 11.04, 11.05, 11.06, 11.07, 11.08, 11.09, 11.10, 11.11, 11.12, 11.13, 11.14, 11.15, 11.16, 11.17)
	* Principle 12 - Implement Control Activities		* [[12.01\|Principle 12]] - Implement Control Activities
	**Attributes (12.01, 12.02, 12.03, 12.04, 12.05)		**Attributes (12.01, 12.02, 12.03, 12.04, 12.05)

	===== Information and Communication =====		===== Information and Communication =====

	* Principle 13 - Use Quality Information		* [[13.01\|Principle 13]] - Use Quality Information
	**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)		**Attributes (13.01, 13.02, 13.03, 13.04, 13.05, 13.06, 13.07)
	* Principle 14 - Communicate Internally		* [[14.01\|Principle 14]] - Communicate Internally
	**Attributes (14.01, 14.02, 14.03, 14.04, 14.05, 14.06, 14.07, 14.08)		**Attributes (14.01, 14.02, 14.03, 14.04, 14.05, 14.06, 14.07, 14.08)
	* Principle 15 - Communicate Externally		* [[15.01\|Principle 15]] - Communicate Externally
	**Attributes (15.01, 15.02, 15.03, 15.04, 15.05, 15.06, 15.07, 15.08, 15.09)		**Attributes (15.01, 15.02, 15.03, 15.04, 15.05, 15.06, 15.07, 15.08, 15.09)

	===== Monitoring =====		===== Monitoring =====

	* Principle 16 - Perform Monitoring Activities		* [[16.01\|Principle 16]] - Perform Monitoring Activities
	**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)		**Attributes (16.01, 16.02, 16.03, 16.04, 16.05, 16.06, 16.07, 16.08, 16.09, 16.10)
	* Principle 17 - Evaluate Issues and Remediate Deficiencies		* [[17.01\|Principle 17]] - Evaluate Issues and Remediate Deficiencies
	**Attributes (17.01, 17.02, 17.03, 17.04, 17.05, 17.06, 17.07, 17.08)		**Attributes (17.01, 17.02, 17.03, 17.04, 17.05, 17.06, 17.07, 17.08)

	=== [[Index of Attributes]] ===		=== [[Index of Attributes]] ===