US · guidance
CMS Pub. 100-06, ch. 7, § 10.1.5
GAO Standards for Internal Controls in the Federal Government
The FMFIA requires the GAO to prescribe standards for internal control in government, more commonly
known as the Green Book. GAO's "Standards for Internal Controls in the Federal Government" were
updated in September 2014. These standards provide the internal control framework and criteria for
designing, implementing, and operating an effective system of internal control. The Green Book defines
internal control as a process effected by an entity’s oversight body, management, and other personnel that
provides reasonable assurance that the objectives of an entity are achieved. These are the internal control
standards that CMS and its contractors must follow. See Section 10.2 for more information regarding GAO
Standards for Internal Controls in the Federal Government.
End Section 10.1.5 – GAO Standards for Internal Controls in the Federal Government: Back to Table of
Contents
History
(Rev. 10614, Issued: 03-23-21, Effective: 10-01-20, Implementation: 04-22-21)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
0106657d783bc062543abf74bd69bbb29ff7920036fcb57625e24adea753c38c
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.