AIMD-12.19.6:
Published: Aug 1, 1997. Publicly Released: Aug 1, 1997.
This publication has been superseded by AIMD-12.19.6, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, January 1999.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...