Template:Principles

US GAO Green Book Principles

Control Environment

1. 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)
2. Principle 2 - Exercise Oversight Responsibility
3. Principle 3 - Establish Structure, Responsibility, and Authority
4. Principle 4 - Demonstrate Commitment to Competence
5. Principle 5 - Enforce Accountability
6. Principle 6 - Define Objectives and Risk Tolerances
7. Principle 7 - Identify, Analyze, and Respond to Risks
8. Principle 8 - Assess Fraud, Improper Payment, and Information
9. Principle 9 - Identify, Analyze, and Respond to Change
10. Principle 10 - Design Control Activities
11. Principle 11 - Design General Control Activities over Information
12. Principle 12 - Implement Control Activities
13. Principle 13 - Use Quality Information
14. Principle 14 - Communicate Internally
15. Principle 15 - Communicate Externally
16. Principle 16 - Perform Monitoring Activities
17. Principle 17 - Evaluate Issues and Remediate Deficiencies