Template:Principles

US GAO Green Book Principles

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 (

• Principle 3 - Establish Structure, Responsibility, and Authority

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