skip to content
Primary navigation

Information & Communication

Information and Communication is the fourth of five components in the Green Book's internal control framework. The presence of effective information and communication systems is a key component of a strong internal control structure. Management uses quality information to support the internal control system. Effective information and communication are vital for an entity to achieve its objectives. Entity management needs access to relevant and reliable communication related to internal as well as external events.

The Green Book lists three principles that must be implemented and effectively working together to achieve the information and communication internal control standard. These principles are:

  1. Management should use quality information to achieve the entity's objectives.
  2. Management should internally communicate the necessary quality information to achieve the entity's objectives.
  3. Management should externally communicate the necessary quality information to achieve the entity's objectives.
back to top