This document has been superseded by GAO-09-232G.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 evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's si...

This document has been superseded by GAO-09-232G.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...

This publication has been superseded by AIMD-12.19.6, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, January 1999. 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...