Gao federal information system controls audit manual

 · The Federal Information System Controls Audit Manual (FISCAM) provides a methodology for performing information system (IS) control audits in accordance with GAGAS. However, at the discretion of the auditor, this manual may be . The Federal Information Systems Controls Audit Manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits. GAO Contacts For technical or practice questions regarding the Financial Audit Manual, please e-mail FAM@www.doorway.ru Financial Audit Manual (FAM) of theU.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards and consists of three volumes.

Highlights. This document has been superseded by GAOG. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment. The FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards, and was originally issued in January GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2. The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication and all SP controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits.

The Federal Information System Controls Audit Manual (FISCAM) presents a methodology for auditing information system controls in federal and other. Yellow Book and GAO provides additional standard-setting guides such as the Financial Audit Manual, Federal Information Systems Controls Audit Manual. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review.