Which is not one of the GAO internal control standards?

• A. Documentation
• B. CRIME
• C. Control Environment
• D. Information & Communications

Answer: (A)

GAO internal control standards are five interconnected elements: Control Environment, Risk Assessment, Control Activities, Information and Communications, and Monitoring. The acronym CRIME is commonly used to help remember these five components. Documentation, while important for providing evidence and clarity, is not listed as a separate standard within the GAO framework. It supports the other components but does not stand alone as one of the five standards. So the option that is not a GAO internal control standard is Documentation.