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Framework for Federal Financial Management System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft) (Superseded by AIMD-98-21.2.1)

AIMD-98-21.2.1 Published: Dec 01, 1997. Publicly Released: Dec 01, 1997.
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Highlights

This publication has been superseded by AIMD-98-21.2.1, Framework for Federal Financial Management System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996. May 1998. This publication has been superseded by GAO-05-225G, Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, February 2005. GAO published a guide to assist: (1) agencies in implementing and monitoring their financial management systems; and (2) auditors in reviewing the systems to help determine if they are appropriately integrated and in compliance with the Federal Financial Management Improvement Act of 1996.

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Auditing proceduresAuditing standardsFinancial management systemsInternal controlsFinancial managementInformation managementSystem requirementsAuditorsFinancial audits