The Green Book approaches internal control through a hierarchical structure of 5 components. The 5 components represent the highest level of the hierarchy of standards for internal control in government. These must be effectively designed, implemented, and operating together in an integrated manner, for an internal control system to be effective. The related 17 principles support the effective design, implementation, and operation of the associated components and represent requirements necessary to establish an effective internal control system.
Additional information on each of the 5 interrelated components and related 17 principles of internal control is provided below.