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This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. The U.S. Government Accountability Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM).
This letter summarizes our review of the Internal Revenue Service's (IRS) implementation of the requirements of the Office of Management and Budget's (OMB) revised Circular No. A-123, Management's Responsibility for Internal Control (A-123) during fiscal year 2006.
For many years, GAO has reported that ineffective information security is a widespread problem that has potentially devastating consequences. In its reports to Congress since 1997, GAO has identified information security as a governmentwide high-risk issue--most recently in January 2005.
For many years, GAO has reported that poor information security is a widespread problem that has potentially devastating consequences. Further, since 1997, GAO has identified information security as a governmentwide high-risk issue in reports to Congress--most recently in January 2005.
This letter is in response to a Congressional request that we examine our advice to executive branch agencies regarding commercial managed service public key infrastructure (PKI) solutions to see if the advice is consistent with current federal policy and private sector best practices.
Federal agencies rely extensively on computerized information systems and electronic data to carry out their missions. The security of these systems and date is essential to preventing data tampering, disruptions in critical operations, fraud, and inappropriate disclosure of sensitive information.
The Federal Financial Management Improvement Act of 1996 (FFMIA) requires Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems requirements, (2) federal accounting standards, and (3)...