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CARE-Based Audit Methodology To Review and Evaluate Agency Accounting and Financial Management Systems

AFMD-84-75 Published: Sep 28, 1984. Publicly Released: Sep 28, 1984.
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Highlights

GAO has developed a Controls and Risk Evaluation (CARE) based audit methodology to be used to: (1) identify agencies' accounting and financial management systems; (2) identify and evaluate the adequacy of controls in these systems; and (3) determine the degree of a system's compliance with GAO accounting principles, standards, and other requirements.

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Accounting standardsComputer securityEvaluation methodsFederal agency accounting systemsFinancial management systemsSystems evaluationTestingRisk assessmentSystems designInternal controls