Proposed Changes to the Green Book on Federal Internal Controls   New

Upon successful completion of this course, the user should be able to:

• analyze the framework and principles of internal control as outlined in the Green Book, with a focus on their application to federal and non-federal entities, including the integration of COSO's Internal Control-Integrated Framework;

• evaluate the significance of addressing emerging risks such as fraud, improper payments, information security, and external factors in the design and implementation of effective internal control systems; and

• examine the collaborative roles and responsibilities of management, personnel, and external parties in developing, maintaining, and monitoring robust internal control systems.