CPE for Government Auditors

The Green Book: Standards for Internal Control


Categories: ,


$90 includes self-study manual and online quiz for 7 hours of CPE credit.

If you are a CPA – click here for important information!

The GAO’s Green Book sets standards for internal controls that align with the most popular control model in the United States, the COSO model.  In this course, we use a simple case study to build controls from scratch.  Along the way, we learn the five components of control and their seventeen underlying principles.

The Green Book is referenced inside the Yellow Book and in the Uniform Guidance.  The new internal control requirements for performance auditors per the 2018 Yellow Book are discussed.

This course is filled with stories, analogies, and practical advice that brings the standards to life.

Course objectives include:

  • Identify the purpose of the GAO’s Green Book
  • Identify the standard setting bodies that are involved in the creation of the Green Book
  • Identify reasons why most organizations do not achieve the ideal internal control structure described in the Green Book
  • Distinguish between components of internal control
  • Distinguish between management objectives
  • Choose a finite subject matter on which to apply controls
  • Distinguish between the magnitude and the likelihood of a risk
  • Distinguish between the steps of a process and a control
  • Order the steps involved in conducting a risk assessment
  • Identify the responses to the identified risks
  • Identify components of an internal control objective
  • Identify the questions that should be addressed when reporting to internal and external users
  • Identify the attributes of quality information
  • Define tone at the top
  • Identify the purpose of a standard of conduct
  • Define the qualities of members of the oversight body
  • Define responsibilities of a manager to develop competent people
  • Identify controls that integrate
  • Distinguish between preventative, detective and corrective controls
  • Distinguish between the design and operation of controls
  • Distinguish between a control and a substantive or compliance test
  • Identify how the Green Book has impacted auditors responsibilities per the Yellow Book
  • Identify the differences between the COSO model and the COSO ERM model

CPE Credit Hours: 7

NASBA Category of Study: Auditing (Governmental)

Program level: Basic

Prerequisites: None

Advance preparation: None

Who should attend: Auditors of government programs

Instructional method: Self-study text with online quiz. QAS SS

About the Author(s): Leita Hart-Fanta, CPA, CGFM, CGAP

This course qualifies for Yellow Book CPE credit.

READ INSIDE THE BOOK: https://yellowbook-cpe.com/coso-and-the-green-book-are-the-same-thing.html

NEW! Now you can buy for multiple students!

Whether you’re buying a course for yourself, or buying for other(s), we’ve got you covered – simply enter the product quantity of the number of *students* that will be studying and taking the exams while you’re checking out.  Our system will send each student entered in the checkout process their own unique login credentials directly and individually.  Each student will be able to log into our Student Center, download their courses to study and take their exams when they’re ready.



This Yellowbook-CPE.com distinguishes between purchasers and students. Are you both the student and the purchaser?

If you’re simply buying for yourself, then you are both the purchaser and the student, and you will just supply your own first name, last name and email in the “student information” blanks in checkout.  The system will ask for your billing information after that.

Are you purchasing a course for someone else?

If, on the other hand, you’re buying for someone else or for a group of people, then make sure you put in the number of students that will be taking the test in the quantity, and then enter the first name, last name and email of each student in the sets of blanks that will appear before you proceed to check out.  You will enter your contact and  billing information on the next screen.

Visit the Yellowbook-CPE.com Student Center
Click to learn more about Yellowbook requirements.


Lost your password?