Who authored the Green Book?

Who authored the Green Book?

• A. Government Accountability Office (GAO)
• B. Internal Revenue Service (IRS)
• C. Office of Management and Budget (OMB)
• D. Department of the Treasury

Answer: (A)

The Green Book is GAO’s publication that lays out the standards for internal control in the federal government. It is authored by the Government Accountability Office, which creates guidelines to help agencies design, implement, and evaluate internal controls, ensuring reliable financial reporting, effective operations, and compliance with laws. The other agencies listed—IRS, OMB, and the Department of the Treasury—have important roles in tax administration, budget guidance, and fiscal management, but they did not author the Green Book.

The Green Book is GAO’s publication that lays out the standards for internal control in the federal government. It is authored by the Government Accountability Office, which creates guidelines to help agencies design, implement, and evaluate internal controls, ensuring reliable financial reporting, effective operations, and compliance with laws. The other agencies listed—IRS, OMB, and the Department of the Treasury—have important roles in tax administration, budget guidance, and fiscal management, but they did not author the Green Book.