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An Introduction to Internal Control: The 2025 Green Book

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In May 2025, GAO published its latest revision to the Green Book – Standards for Internal Control in the Federal Government. Internal control is the system of rules, processes, and specific procedures that an organization puts in place to improve operational efficiency, ensure accurate reporting, and comply with legal and regulatory requirements.

In this video, of we discuss the basics of internal control, what the Green Book is and how to use it, noting key changes in the 2025 Revision.