Standards for Internal Control in the Federal Government
Carrie Morrison, assistant director with the Government Accountability Office (GAO), made a presentation at the fall 2024 meetings of the AICPA’s Government Performance and Accountability Committee (GPAC).
The GAO last revised the Standards for Internal Control in the Federal Government (known as the Green Book) in 2014. Recent events, however, such as cyberattacks and pandemics, highlighted the challenges management faces when addressing risks related to fraud, improper payments, information security, and the