Supplemental Material for GAO-25-107721: Summary of Key Changes in the 2025 Green Book Revision
GAO-26-109325
Published: Sep 30, 2026. Publicly Released: Sep 30, 2026.
Skip to Highlights
Highlights
This is a supplement to GAO’s 2025 revision of the Standards for Internal Control in the Federal Government, known as the Green Book, GAO-25-107721. The 2025 revision contained changes from, and supersedes, the 2014 revision of the Green Book, GAO-14-704G. The purpose of this supplement is to present the key changes to the 2025 revision of the Green Book.
Resources
For more information or for technical assistance regarding the Green Book, please call (202) 512-9535 or e-mail greenbook@gao.gov. Visit GAO’s Green Book website for more information on applicable updates and alerts.
To receive updates and information related to standards, send an email with the subject “Subscribe” to TheStandardsTeam@gao.gov.
Full Report
GAO Contacts
Public Inquiries
Topics
FraudImproper paymentsInformation securityInternal controlsRisk assessmentInformation technologyRisk factors