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GAO-09-232G Federal Information System Controls Audit ...

United States Government Accountability Office GAOF ebruary 2009 Federal Information System Controls Audit MANUAL (FISCAM) GAO-09-232G This is a work of the government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States Government Accountability Office Washington, DC 20548 February 2009 TO Audit OFFICIALS, CIOS, AND OTHERS INTERESTED IN Federal AND OTHER GOVERNMENTAL Information System Controls AUDITING AND REPORTING This letter transmits the revised Government Accountability Office (GAO) F

In addition, the FISCAM includes narrative that is designed to provide a basic understanding of the methodology (Chapter 2), general controls (Chapter 3) and business process application controls (Chapter 4) addressed by the FISCAM. The narrative may also be used as a reference source by the auditor and the IS control specialist.

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  Federal, Information, System, Control, Audit, Narrative, Federal information system controls audit

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