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Monitoring is the fifth and final component of the Green Book's internal control framework. Monitoring ties all of the other internal control components together by enabling management to detect changes and deficiencies in the other components and take any necessary corrective action. Internal control is a dynamic process that has to be adapted continually to the risks and changes an entity faces. Monitoring of the internal control system is essential in helping internal control remain aligned with changing objectives, environment, laws, resources, and risks. Internal control monitoring assesses the quality of performance over time and promptly resolves the findings of audits and other reviews. Corrective actions are a necessary complement to control activities in order to achieve objectives.

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

  1. Management should establish and operate monitoring activities to monitor the internal control system and evaluate the results.
  2. Management should remediate identified internal control deficiencies on a timely basis.
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