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Internal Control Framework

Internal control helps an entity run its operations efficiently and effectively, safeguard assets, report reliable information about its operations, and comply with applicable laws and regulations. The U.S. Government Accountability Office (GAO), Standards for Internal Control in the Federal Government, (known as the Green Book), provides the overall framework for establishing and maintaining an effective internal control system for federal agencies, state, local, and quasi-governmental entities. This framework provides a common understanding and terminology for internal control in government.

The State of Minnesota has adopted the Green Book as its internal control standard. Pursuant to MN Statute Section 16A. 57, Subdivision 8, the head of each executive branch agency is responsible for designing, implementing, and maintaining an effective internal control system within the agency. According to MMB Statewide Operating Policy 0102-01, Internal Control System, the internal control system established must be consistent with the standard of the Green Book framework. 

What is the Green Book?

Important facts and concepts related to the Green Book and internal control.

Internal Control Concepts

Definitions of internal control and the internal control system.

Components and Principles of the Framework

The Green Book approaches internal control through a hierarchical structure of 5 components and 17 principles.

Internal Control Policy and Training Webinar

Links to the internal control policy, key summaries, and the internal control training webinar.

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