Federal Information System Controls Audit Manual (FISCAM).

Format:

Book

Government document

Author/Creator:

United States. Government Accountability Office

Language:

English

Subjects (All):

Information resources management--United States--Auditing--Handbooks, manuals, etc.

Information resources management.

Electronic data processing--Auditing--Handbooks, manuals, etc.

Electronic data processing.

Electronic data processing--Auditing.

United States.

Genre:

handbooks.

manuals (instructional materials)

Handbooks and manuals.

Physical Description:

599 pages : digital, PDF file

Other Title:

FISCAM

Place of Publication:

[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]

Summary:

This manual lists specific control activities and techniques and related suggested audit procedures. These are described at a high level and assume some level of expertise for an auditor to perform these audit procedures effectively. Accordingly, the auditor, applying judgment, should develop more detailed audit steps and tailor control activities based on the specific software and control techniques employed by the entity, the audit objectives, and significant areas of audit interest. Further, the auditor is responsible for identifying any necessary changes to IS control-related criteria, including changes to control activities and techniques, based on publications issued after December 2008.

Notes:

Title from PDF cover screen (viewed Feb. 03, 2009).

"February 2009."

Includes bibliographical references (pages 592-599).

"GAO-09-232G."

OCLC:

301601280