"BAC charges BAR with the development of best practices and guidelines for the implementation of the new internal control model including risk assessments templates.
The best practices can be found in the Committee of Sponsoring Organizations of the Treadway Commission (COSO) updated Internal Control–Integrated Framework (Framework) in published in 2013.The United States Government Accountability Office (GAO) published the Standards for internal Control in the Federal Government in 2014 (referred to as the Green Book, http://www.gao.gov/assets/670/665712.pdf).
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