Federal Information System Controls Audit Manual (FISCAM)

Format:

Book

Government document

Author/Creator:

United States. Government Accountability Office

Language:

English

Subjects (All):

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

Electronic data processing.

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

Information resources management.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

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:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection. Reuse except for individual research requires license from ProQuest, LLC

Includes bibliographical references (pages 592-599)

Vendor supplied data

Other Format:

Microfiche version United States Government Accountability Office Federal Information System Controls Audit Manual (FISCAM) CIS 2009 J942-122

Print version United States Government Accountability Office Federal Information System Controls Audit Manual (FISCAM)

Publisher Number:

CMP-2009-GAO-0043

Access Restriction:

Restricted for use by site license