Let's Perform a COSO/ Green Book Compliance Assessment! (with a free downloadable document)

Dave Marshall
1 minute ago
1 min read

Let’s perform a COSO/ Green Book Compliance Assessment! Guidance with a downloadable template.

By Dave Marshall, Infotech Global / Corporate Compliance Seminars dmarshall @infotech-global.com / davem@cseminars.com, 1-708-205-2366

This free, comprehensive reference guide provides a practical, structured walkthrough of the COSO Internal Control – Integrated Framework (2013), that can also be applied to the Green Book (the US GAO’s “Standards for Internal Control in the Federal Government”), detailing the 17 Principles of Internal Control and their associated Points of Focus across the five Components of Internal Control. Designed for auditors, management, risk professionals, and compliance leaders, the document serves as a clear roadmap for evaluating the design and operating effectiveness of internal controls in alignment with COSO, SOX, Green Book, and Yellow Book requirements.

The guide explains the role of Principles within an effective system of internal control, clarifies management’s responsibilities in determining relevance, and outlines documentation expectations when certain Principles are deemed not applicable (in very rare circumstances!). It also demonstrates how Points of Focus can be used as practical criteria to support control design, implementation, and assessment, without imposing unnecessary compliance burden.

With detailed coverage of Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities, this document supports internal control assessments, compliance audits, and risk management initiatives across industries and organizational structures. It is an ideal companion for the NASBA CPE training by Corporate Compliance Seminars, which supports internal and external audits, compliance efforts, IT and cybersecurity initiatives, and governance and risk management programs, offering both conceptual clarity and actionable guidance in an educational, enjoyable manner.