All Topics » Auditing and Financial Management » Internal controls » Federal agency accounting systems
Federal agency accounting systems (81 - 90 of 497 items)
Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]
AIMD-12.19.6: Published: Jan 1, 1999. Publicly Released: Jan 1, 1999.
This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's...
System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Supersedes AIMD-98-21.2.9)
AIMD-99-21.2.9: Published: Jan 1, 1999. Publicly Released: Jan 1, 1999.
This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), July 1998. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are i...
Internal Controls: Reporting Air Force Vendor Payment System Weaknesses Under the Federal Managers' Financial Integrity Act
AIMD-99-33R: Published: Dec 21, 1998. Publicly Released: Dec 21, 1998.
GAO provided information on the Department of Defense's (DOD): (1) reporting of the Air Force's vendor payment system weaknesses; and (2) efforts to implement corrective action. GAO made recommendations in its previous report to strengthen payment processing controls, revise vendor payment system access levels, and reduce the number of employees with vendor payment system access.GAO noted that: (1...
Core Competencies for Financial Managers in the Federal Government (Exposure Draft)
JFMIP-ET-98-7: Published: Nov 30, 1998. Publicly Released: Nov 30, 1998.
GAO provided information on establishing core competencies for financial managers who work in the federal government. This document defines the context for financial management core competencies which constitute financial managers' primary professional knowledge and skills...
Internal Revenue Service: Immediate and Long-Term Actions Needed to Improve Financial Management
AIMD-99-16: Published: Oct 30, 1998. Publicly Released: Oct 30, 1998.
Pursuant to a legislative requirement, GAO provided information on the Internal Revenue Service's (IRS) internal controls and financial management systems.GAO noted that: (1) IRS' internal control system remains plagued by weaknesses that adversely affect the agency's ability to safeguard assets from material loss, ensure material compliance with relevant laws and regulations, and ensure that mate...
Financial Management Service: Areas for Improvement in Computer Controls
AIMD-99-10: Published: Oct 20, 1998. Publicly Released: Oct 20, 1998.
Pursuant to a legislative requirement, GAO reviewed the effectiveness of general computer controls over key financial systems used by the Financial Management Service (FMS).GAO noted that: (1) general computer control weaknesses at FMS and its contractor data centers place the data maintained in its financial systems at significant risk of unauthorized modification, disclosure, loss, or impairment...
Bureau of the Public Debt: Areas for Improvement in Computer Controls
AIMD-99-2: Published: Oct 14, 1998. Publicly Released: Oct 14, 1998.
Pursuant to a legislative requirement, GAO reviewed the general and application controls that support key automated financial systems maintained and operated by the Bureau of the Public Debt (BPD).GAO noted that: (1) overall, GAO found that BPD implemented effective computer controls; however, GAO identified certain vulnerabilities in general controls involving: (a) access to data and programs; (b...
Forest Service: Barriers to Financial Accountability Remain
AIMD-99-1: Published: Oct 2, 1998. Publicly Released: Oct 2, 1998.
Pursuant to a congressional request, GAO reviewed the financial management problems of the Forest Service identified in the Department of Agriculture (USDA) Inspector General's (IG) audit report on the Forest Service's fiscal year (FY) 1995 financial statements, focusing on: (1) how the IG's adverse opinion raised concerns about the level of stewardship over taxpayer money appropriated to the Fore...
Financial Management: Federal Financial Management Improvement Act Results for Fiscal Year 1997
AIMD-98-268: Published: Sep 30, 1998. Publicly Released: Sep 30, 1998.
Pursuant to a legislative requirement, GAO reviewed information concerning: (1) compliance with the Federal Financial Management Improvement Act of 1996's (FFMIA) requirements, including whether the Chief Financial Officers (CFO) agencies' financial statements have been prepared in accordance with applicable accounting standards; and (2) the adequacy of applicable accounting standards for the fede...
Financial Audit Results: Impact on Budgetary Information
AIMD-98-311R: Published: Sep 25, 1998. Publicly Released: Sep 25, 1998.
Pursuant to a legislative requirement, GAO provided information on the results of the audit of fiscal year (FY) 1997 consolidated financial statements of the federal government about the reliability of financial data included in agency budget information presented to Congress.GAO noted that: (1) the consolidated and agency financial statement audits suggest that some data presented in agency budge...