| Internal Controls: The New 2025 Greenbook Framework |
Date: 4-13-26
Time: 12:00 PM - 2:00 PM EST
CPE Credit: 2 hours
This course is designed to review the use of the GAO’s new Greenbook Framework for Internal Controls that was released in 2025. The course will cover the five components of the GAO’s Greenbook Framework: the control environment, control activities, information & communication, risk assessment and monitoring. We will discuss conducting a risk assessment and developing various types of internal controls. We will walk through the process of developing internal controls. We will discuss methods for evaluating internal controls for government entities.
Topics Covered:
• Accounting Standards
• GAO Greenbook Requirements
• Internal Controls
Learning Objectives:
• Identify the five components listed in the GAO’s Greenbook
• Develop preventive controls • Develop detective controls
• Evaluate internal controls at government entities
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