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CPE for Government Auditors

The Green Book: Standards for Internal Control




$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.

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
  • Define risk
  • Distinguish between the magnitude and the likelihood of a risk
  • Distinguish between the steps of a process and a control
  • Identify components of the fraud tree
  • Identify components of the fraud triangle
  • Rank risks in order of severity
  • Order the steps involved in conducting a risk assessment
  • Identify the responses to the identified risks
  • Identify components of an internal control objective
  • Identify relevant control activities for a control objective
  • Identify the questions that should be addressed when reporting to internal and external users
  • Identify the attributes of quality information
  • Distinguish between the two types of monitoring
  • 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 the methods and impacts of holding managers and employees accountable
  • Identify controls that integrate
  • Distinguish between preventative, detective and corrective controls
  • Distinguish between the design and operation of controls
  • Sequence the steps of developing an internal control structure
  • Identify when auditors work with internal controls
  • Distinguish between a control and a substantive or compliance test
  • 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

This course qualifies for Yellow Book CPE credit.

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