Federal Information System Controls Audit Manual (FISCAM).

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 d...

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Bibliographic Details
Corporate Author:	United States. Government Accountability Office
Format:	Government Document eBook
Language:	English
Published:	[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]
Subjects:	Information resources management > United States > Auditing > Handbooks, manuals, etc. Electronic data processing > Auditing > Handbooks, manuals, etc.
Online Access:	https://purl.fdlp.gov/GPO/LPS110304

Description
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.
Item Description:	Title from PDF cover screen (viewed on Feb. 03, 2009). "February 2009." "GAO-09-232G." Electronic resource.
Physical Description:	599 pages : digital, PDF file.
Format:	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.
Bibliography:	Includes bibliographical references (pages 592-599).