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This publication has been superseded by GAO-08-585G, Financial Audit Manual: Volume 1, July 2008.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).
In April 2004, President Bush called for the Department of Health and Human Services (HHS) to develop and implement a strategic plan to guide the nationwide implementation of health information technology (IT). The plan is to recommend methods to ensure the privacy of electronic health information.
The Office of Special Counsel (OSC) is charged with safeguarding the merit system by protecting federal employees and applicants for employment from prohibited personnel practices, such as discrimination, nepotism, and retaliation against whistleblowing.
The September 11 attacks showed that agencies must balance the need to protect and share sensitive information to prevent future attacks. Agencies classify this information or designate it sensitive but unclassified to protect and limit access to it.
In 1997, the National Security Agency and the National Institute of Standards and Technology formed the National Information Assurance Partnership (NIAP) to boost federal agencies' and consumers' confidence in information security products manufactured by vendors.
In carrying out VA's mission of serving the nation's veterans and their dependents, the agency relies extensively on information technology (IT), for which it is requesting about $2.1 billion in fiscal year 2006.
For many years, GAO has reported on the widespread negative impact of poor information security within federal agencies and has identified it as a governmentwide high-risk issue since 1997. Legislation designed to improve information security was enacted in October 2000.
Pursuant to a congressional request, GAO reviewed software change controls at the Department of Agriculture (USDA), focusing on: (1) whether key controls as described in agency policies and procedures regarding software change authorization, testing, and approval complied with federal guidance; and (2)...