Template:Principles
From Corrective Action Plan AZ
US GAO Green Book Components, Principles, & Attributes
Control Environment
- Principle 1 - Demonstrate Commitment to Integrity and Ethical Values
- Principle 2 - Exercise Oversight Responsibility
- 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
- 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
- Attributes (4.01, 4.02, 4.03, 4.04, 4.05, 4.06, 4.07, 4.08)
- Principle 5 - Enforce Accountability
Risk Assessment
- Principle 6 - Define Objectives and Risk Tolerances
- Principle 7 - Identify, Analyze, and Respond to Risks
- Principle 8 - Assess Fraud, Improper Payment, and Information
- Principle 9 - Identify, Analyze, and Respond to Change
Control Activities
- Principle 10 - Design Control Activities
- Principle 11 - Design General Control Activities over Information
- Principle 12 - Implement Control Activities
Information and Communication
- Principle 13 - Use Quality Information
- Principle 14 - Communicate Internally
- Principle 15 - Communicate Externally
Monitoring
- Principle 16 - Perform Monitoring Activities
- Principle 17 - Evaluate Issues and Remediate Deficiencies
