Federal Information System Controls Audit Manual (FISCAM):
Exposure Draft [Superseded by GAO-09-232G]
GAO-08-1029G: Published: Jul 31, 2008. Publicly Released: Jul 31, 2008.
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This document has been superseded by GAO-09-232G. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment. The FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards, and was originally issued in January 1999. We have updated the FISCAM for significant changes affecting IS audits.
The exposure draft revisions reflect changes in (1) technology used by government entities, (2) audit guidance and control criteria issued by the National Institute of Standards and Technology (NIST), and (3) generally accepted government auditing standards (GAGAS), as presented in Government Auditing Standards (also known as the "Yellow Book"). The Federal Information System Controls Audit Manual (FISCAM) provides a methodology for performing information system (IS) control audits in accordance with GAGAS. However, at the discretion of the auditor, this manual may be applied on other than GAGAS audits. As defined in GAGAS, IS controls consist of those internal controls that are dependent on information systems processing and include general controls and application controls. This manual focuses on evaluating the effectiveness of such general and application controls. This manual is intended for both (1) auditors to assist them in understanding the work done by IS controls specialists, and (2) IS controls specialists to plan and perform the IS controls audit.
Feb 14, 2019
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Financial Audit:
Federal Deposit Insurance Corporation Funds' 2018 and 2017 Financial StatementsGAO-19-295R: Published: Feb 14, 2019. Publicly Released: Feb 14, 2019.
Jan 31, 2019
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National Nuclear Security Administration:
Additional Actions Needed to Collect Common Financial DataGAO-19-101: Published: Jan 31, 2019. Publicly Released: Jan 31, 2019.
Jan 10, 2019
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Improper Payments:
Selected Agencies Need Improvements in Their Assessments to Better Determine and Document Risk SusceptibilityGAO-19-112: Published: Jan 10, 2019. Publicly Released: Jan 10, 2019.
Dec 7, 2018
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Improper Payments:
Additional Guidance Needed to Improve Oversight of Agencies with Noncompliant ProgramsGAO-19-14: Published: Dec 7, 2018. Publicly Released: Dec 7, 2018. -
Treasury Judgment Fund:
Transparency and Reliability Needed in Reporting Fund Balances and ActivitiesGAO-19-44: Published: Dec 7, 2018. Publicly Released: Dec 7, 2018.
Nov 15, 2018
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Financial Audit:
Bureau of Consumer Financial Protection's Fiscal Years 2018 and 2017 Financial StatementsGAO-19-184R: Published: Nov 15, 2018. Publicly Released: Nov 15, 2018. -
Financial Audit:
Federal Housing Finance Agency's Fiscal Years 2018 and 2017 Financial StatementsGAO-19-183R: Published: Nov 15, 2018. Publicly Released: Nov 15, 2018. -
Financial Audit:
Securities and Exchange Commission's Fiscal Years 2018 and 2017 Financial StatementsGAO-19-182R: Published: Nov 15, 2018. Publicly Released: Nov 15, 2018.
Nov 14, 2018
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Financial Management:
DOD's Report on Precommand Financial Management TrainingGAO-19-86R: Published: Nov 14, 2018. Publicly Released: Nov 14, 2018.
Nov 9, 2018
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Financial Audit:
IRS's Fiscal Years 2018 and 2017 Financial StatementsGAO-19-150: Published: Nov 9, 2018. Publicly Released: Nov 9, 2018.
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