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 m...

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Bibliographic Details
Corporate Authors:	United States. Government Accountability Office, ProQuest (Firm)
Format:	Government Document eBook
Language:	English
Published:	[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]
Series:	U.S. Congressional Research.
Subjects:	Information resources management > United States > Auditing > Handbooks, manuals, etc. Electronic data processing > Auditing > Handbooks, manuals, etc. Electronic books.
Online Access:	Connect to the full text of this electronic book

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:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection. Reuse except for individual research requires license from ProQuest, LLC. Electronic resource.
Physical Description:	1 online resource.
Bibliography:	Includes bibliographical references (pages 592-599).