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
  • 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
  • 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
  • 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
  • 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

• 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)
• 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)
• Principle 12 - Implement Control Activities
  • Attributes (12.01, 12.02, 12.03, 12.04, 12.05)

Information and Communication

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

Monitoring

• 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)
• Principle 17 - Evaluate Issues and Remediate Deficiencies
  • Attributes (17.01, 17.02, 17.03, 17.04, 17.05, 17.06, 17.07, 17.08)