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Federal Information System Controls Audit Manual (FISCAM

U.S. GAO - Financial Audit Manual
The Federal Information Systems Controls Audit Manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits. For technical or practice questions regarding the Financial Audit Manual, please e-mail FAM@gao .08-585G · Volume 1 · Volume 2 · Supersedes Gao-07-313G · 08-586G · Volume 3
U.S. GAO - Performance Auditing
Jun 28, 2019No summary is currently available. Explore our Key Issues on Auditing and Financial Management. Department of Energy's Contract Management for the National Nuclear Security Administration and Office of Environmental Management - High Risk Issue
U.S. GAO - Performance Auditing: The Experiences of the
Sep 25, 2013Performance audits as well as traditional financial and compliance audits are essential tools that national audit offices have to help their respective governments identify and address challenging national and global problems. Performance auditing provides objective analysis so that management and those charged with governance and oversight can use the information to improve
U.S. GAO - About GAO - Center for Audit Excellence
Find out about the products and services GAO's Center for Audit Excellence provides to strengthen domestic and international accountability organizations. (Yellow Book), for Performance Audits . helped update its performance audit manual, and mentored an audit team[PDF]
PERFORMANCE AUDIT MANUAL - Select your language
PURPOSE & CONTENT OF THE PERFORMANCE AUDIT MANUAL The Performance Audit Manual is one part of the suite of procedures and guidance provided by the Court. Its purpose is to: Purpose - Quality • help to achieve high quality in performance audits, and • promote professional competence amongst auditors in this domain.
U.S. GAO - Assessing Internal Controls in Performance Audits
GAO presented a guide to assist its staff in evaluating internal controls related to performance audits. The guide focuses on: (1) how to evaluate internal control requirements; (2) how to determine overall risk exposure; (3) how to determine effectiveness of internal control systems; and (4) a case study of the Stafford Student Loan Program to illustrate internal control assessment.
U.S. GAO - Financial Audit Manual: Volume 1, June 2018
This publication supersedes GAO-08-585G, Financial Audit Manual: Volume 1, July 2008. The U.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) maintain the GAO/CIGIE Financial Audit Manual (FAM).
U.S. GAO - Federal Information System Controls Audit
Feb 02, 2009FISCAM 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-12.6, January 1, 2001. The FISCAM is designed to be used primarily on
Manuals & Guides | Council of the Inspectors General on
Manuals & Guides. Compliance Guides. Financial Audit Manual (Issued jointly by GAO and the President's Council on Integrity and Efficiency; July 2008) Vol. 1 (Audit Methodology) Appendix E Checklist ~ Review Performance Audits Performed by OIG September 2014( format)[PDF]
Performance Audit Manual - European Court of Auditors
Performance Audit Manual as well as all the audit procedures adopted by the ECA. the ECA. However, this framework applies to all performance audits carried out by the ECA, including those in the areas of the European Development Funds, the Agencies and the European Central Bank.
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