Template:Principles

US GAO Green Book Components, Principles, & Attributes

Control Environment

• 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)

• 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
  • Attributes (5.01, 5.02, 5.03, 5.04, 5.05, 5.06, 5.07, 5.08)

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