Federal Information System Controls Audit Manual (FISCAM)

GAO-09-232G: Published: Feb 2, 2009. Publicly Released: Feb 2, 2009.

Additional Materials:

Contact:

Robert F. Dacey
(202) 512-3317
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication 800-53 and all SP800-53 controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, system, and business process application levels); (5) A control hierarchy (control categories, critical elements, and control activities) to assist in evaluating the significance of identified IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk; and (7) Experience gained in GAO's performance and review of IS control audits, including field testing the concepts in this revised FISCAM.

May 21, 2019

May 15, 2019

May 9, 2019

May 7, 2019

Mar 29, 2019

Mar 28, 2019

Mar 26, 2019

Feb 14, 2019

Jan 31, 2019

Looking for more? Browse all our products here