About the Green Book
From Corrective Action Plan AZ
United States Government Accountability Office
The Green Book is the common name for:
Standards for Internal Control in the Federal Government (May 2025)
Published by the United States Government Accountability Office (GAO)
Origin
Created as a result of the Federal Managers' Financial Integrity Act of 1982 (FMFIA).
Purpose
Provides standards for establishing, maintaining, and evaluating internal control systems in government entities.
Structure
The Green Book is organized into 17 Principles covering:
- Integrity and ethical values
- Oversight responsibility
- Risk management
- Control activities
- Information and communication
- Monitoring
