Policymakers and government program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in doing this is to implement an effective internal control system, which helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. The Comptroller General issues standards for internal control in the federal government. Standards for Internal Control in the Federal Government (known as the Green Book), provide the overall framework for establishing and maintaining an effective internal control system. This revision of the standards has gone through an extensive deliberative process, including public comments and input from the Comptroller General's Advisory Council on Standards for Internal Control in the Federal Government. Figures. This is a print on demand report.