Regulacje i polityka gospodarcza · 22.11.1999

Standards for Internal Control in the Federal Government

The General Accounting Office (GAO) has issued a revised ``Standards for Internal Control in the Federal Government,'' dated November 1999. This publication updates and replaces the 1983 ``Standards for Internal Controls in the Federal Government,'' commonly referred to as the ``Green Book.'' The new standards incorporate the concepts of the existing standards and provide greater recognition to the impact of information technology, human capital management, and private sector guidance on internal control. The new standards are intended to assist federal agency program and financial managers achieve the internal control objectives of their organizations. The standards are effective for fiscal year 2000 and apply to reports required by the Federal Managers' Financial Integrity Act (FMFIA) for that year.