Government Auditing Standards:
Amendment No. 1--Documentation Requirements When Assessing Control Risk at Maximum for Controls Significantly Dependent Upon Computerized Information Systems
A-GAGAS-1, May 1, 1999
GAO presented a guide on its revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to document in the working papers the basis for assessing control risk at the maximum level for assertions that are significantly dependent on computerized systems.