Proposed Changes to the Green Book on Federal Internal Controls  

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

• analyze the framework and principles of internal control outlined in the 2025 Green Book, including their application to federal and non-federal entities and their relationship to COSO's Internal Control-Integrated Framework;

• evaluate the significance of addressing risks such as fraud, improper payments, information security, and significant changes when designing and implementing effective internal control systems; and

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