Federal information system controls audit manual. financial statement audits. Volume I :

The manual is a companion to GAO's Financial Audit Manual (FAM) and discusses the control objectives that auditors should consider when assessing computer-related controls, and it provides examples of control techniques commonly used at federal agencies along with suggested audit procedures.&qu...

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Bibliographic Details
Corporate Author:	United States. General Accounting Office. Accounting and Information Management Division
Format:	Government Document eBook
Language:	English
Published:	[Washington, D.C.] : U.S. General Accounting Office, Accounting and Information Management Division, [1999]
Subjects:	Information resources management > United States > Auditing > Handbooks, manuals, etc. Electronic data processing > Auditing > Handbooks, manuals, etc.
Online Access:	https://purl.fdlp.gov/GPO/LPS53653

Description
Summary:	The manual is a companion to GAO's Financial Audit Manual (FAM) and discusses the control objectives that auditors should consider when assessing computer-related controls, and it provides examples of control techniques commonly used at federal agencies along with suggested audit procedures."
Item Description:	Title from title screen (viewed on Sept. 8, 2004). "January 1999." Paper version available from: U.S. General Accounting Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548. "GAO/AIMD-12.19.6." Electronic resource.
Format:	Mode of access: Internet from GAO web site. Address as of 9/8/04: http://www.gao.gov/special.pubs/ai12.19.6.pdf; current access available via PURL.
Bibliography:	Includes bibliographical references.