tailieunhanh - Bureau of the Public Debt’s Fiscal Years 2010 and 2009 Schedules of Federal Debt

In contrast to the IS audit, in which the test criteria focus mainly on information security (including the appropriateness of the security safeguards), the IT audit examines information security as well as the efficiency (IT process, IT organisation, security safeguards) and correctness (following basic accounting principles such as completeness, correctness, timeliness, reproducibility, orderliness) of the IT. In the IT audit, the three test criteria of efficiency, security, and correctness are equally important. How these three goals are weighted is determined individually by the organisation or by the auditor and depends on the strategy followed by the company or government agency. | United States Government Accountability Office GAO Report to the Secretary of the Treasury November 2010 FINANCIAL AUDIT Bureau of the Public Debt s Fiscal Years 2010 and 2009 Schedules of Federal Debt GAO-11-52 November 2010 A GAO Accountability Integrity Reliability Highlights FINANCIAL AUDIT Bureau of the Public Debt s Fiscal Years 2010 and 2009 Schedules of Federal Debt Highlights of GAO-11-52 a report to the Secretary of the Treasury Why GAO Did This Study GAO is required to audit the consolidated financial statements of the . government. Because of the significance of the federal debt held by the public to the governmentwide financial statements GAO audits the Bureau of the Public Debt s BPD Schedules of Federal Debt annually to determine whether in all material respects 1 the schedules are reliable and 2 BPD management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further GAO tests compliance with a significant provision of law related to the Schedule of Federal Debt statutory debt limit . Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts referred to as intragovernmental debt holdings. Debt held by the public primarily represents the amount the federal government has borrowed to finance cumulative cash deficits. Intragovernmental debt holdings represent balances of Treasury securities held by federal government accounts primarily federal trust funds that typically have an obligation to invest their excess annual receipts including interest earnings over disbursements in federal securities. For a fuller understanding of GAO s opinion on BPD s fiscal years 2010 and 2009 Schedules of Federal Debt readers should refer to the complete audit report available by clicking on GAO-11-52 which includes information on audit objectives scope and methodology. For more information contact Gary T Engel at 202 512-3406 or engelg@. What

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