The GAO’s Green Book – Video Course

Field: Auditing (Governmental) | Delivery Method: Self Study | CPE Hours: 2.0

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The GAO Green Book sets standards for internal controls that align with the most popular control model in the United States, the COSO model. In this course, we use a simple case study to build controls from scratch. Along the way, we learn the five components of control and their seventeen underlying principles.

The Green Book is referenced inside the Yellow Book and in the Uniform Guidance. The new internal control requirements for performance auditors per the 2018 Yellow Book are discussed.
This course is filled with stories, analogies, and practical advice that brings the standards to life.

Course objectives include:
  • Identify the purpose of the GAO’s Green Book
  • Identify differences between components of internal control
  • Recognize the role of risk in an audit
  • Recognize the differences between the magnitude and the likelihood of a risk
  • Identify the differences between the two types of monitoring
  • Identify the purpose of a standard of conduct
  • Rank risks in order of severity
  • Identify the responses to the identified risks
  • Identify components of an internal control objective
  • Identify the differences between the COSO model and the COSO ERM model
  • Identify how the Green Book has impacted auditors’ responsibilities per the Yellow Book

Field: Auditing (Governmental)
CPE: 2
Delivery Method: Self-Study
Format: Video

Your Instructor

Leita Hart Fanta
Leita Hart Fanta

Leita Hart-Fanta, CPA, CGFM, CGAP has developed curriculum and taught seminars for hundreds of audit teams including Walmart, Deloitte, CALPERS, Sandia Labs, the Veteran’s Administration, the University of Texas and the City of San Francisco. She is the author of over a dozen books on auditing and accounting. Leita’s two best sellers are the McGraw-Hill book “Accounting Demystified” and the self-study course “The Yellow Book Interpreted.” She is the founder of, a website that offers continuing education to government auditors.

Course Curriculum

  The GAO’s Green Book – Video Course
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Frequently Asked Questions

When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 30 days and we will give you a full refund.

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