The 2025 Green Book reminds us that information security risks are smarter, faster, and less polite than ever before and auditors should take them very seriously!
green book
Improper Payments: A New 2025 Green Book Risk Category
The 2025 Green Book is out and there’s a new risk category… Improper Payments! These are payments that should not have been made, were an incorrect amount or lacked sufficient documentation.
Control Yourself: A Handy Guide to Internal Controls
The GAO’s 2025 Green Book is out! It reminds us controls aren’t just about compliance. It’s about being a good steward of public resources, achieving mission objectives, and earning the public’s trust.
How to Fight the Bureaucracy
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA discusses how to fight the bureaucracy.
What Is the GAO Green Book?
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA answers the question, “What is the GAO’s Green Book?” The Green Book’s formal title is Standards for Internal Control in the Federal Government and is a close copy of the COSO model.
Blending the Green Book with the Yellow Book
Objectives: Identify the purpose of the GAO’s Green Book. Distinguish between components of internal control. Distinguish between management objectives Choose a finite subject matter on which to apply controls Identify the auditor’s responsibilities regarding application of the Green Book Most of the changes between the 2011 Yellow Book and the 2018 Yellow Book that we […]
The Most Important Change to the Yellow Book is the Green Book
I’ve had a few months to digest the changes to the 2018 Yellow Book (Government Auditing Standards),and I’ve taught a few seminars and webinars about the changes. Most of the changes do not shock my audiences. But I am noticing that quite a few auditors are not familiar with the Green Book which was published by […]
Fraud Risk per the GAO’s Green Book
Just because you’re unaware of the risk, doesn’t mean it isn’t there Just because you aren’t conscious of something dangerous, doesn’t mean it isn’t lurking. One of the most important themes of the GAO’s Green Book (and the 2013 COSO model it is sourced from) is consciousness. Instead of just playing along with the crowd […]
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