Federal Information System Controls Audit Manual (FISCAM).
| Author/creator | United States |
| Format | Electronic |
| Publication Info | [Washington, D.C.] : U.S. Govt. Accountability Office, [2009] |
| Description | 599 pages : digital, PDF file. |
| Supplemental Content | https://purl.fdlp.gov/GPO/LPS110304 |
| Subjects |
| Portion of title | FISCAM |
| Abstract | 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. |
| General note | Title from PDF cover screen (viewed on Feb. 03, 2009). |
| General note | "February 2009." |
| General note | "GAO-09-232G." |
| Bibliography note | Includes bibliographical references (p. 592-599). |
| Technical details | Mode of access: World Wide Web from GAO web site. Address as of 2/3/09: http://www.gao.gov/new.items/d09232g.pdf ; current access available via PURL. |
| Technical rpt number | GAO-09-232 G |
| GPO item number | 0545-A (online) |
| Govt. docs number | GA 1.14:GAO-09-232 G |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |