tailieunhanh - FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM)

Like other parts of the economy, the challenge for the public service is to find new ways of working smarter. The business of modern government is increasingly complex and continually challenging. In such a dynamic environment the public sector needs high quality performance information so that it can be responsive to citizens in a rapidly changing world. This framework is a commitment to that end. Our organisations are committed to high quality performance information and to supporting the public sector in improving performance information and performance management. . | United States Government Accountability Office GAO February 2009 FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL FISCAM GAO-09-232G This is a work of the . government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However because this work may contain copyrighted images or other material permission from the copyright holder may be necessary if you wish to reproduce this material separately. United States Government Accountability Office Washington DC 20548 February 2009 TO AUDIT OFFICIALS CIOS AND OTHERS INTERESTED IN FEDERAL AND OTHER GOVERNMENTAL INFORMATION SYSTEM CONTROLS AUDITING AND REPORTING This letter transmits the revised Government Accountability Office GAO Federal Information System Controls Audit Manual FISCAM . The FISCAM presents a methodology for performing information system IS control1 audits of federal and other governmental entities in accordance with professional standards and was originally issued in January 1999. We have updated the FISCAM for significant changes affecting IS audits. This revised FISCAM reflects consideration of public comments received from professional accounting and auditing organizations independent public accounting firms state and local audit organizations and interested individuals on the FISCAM Exposure Draft issued on July 31 2008 GAO-08-1029G . GAO would like to thank the Council of the Inspectors General on Integrity and Efficiency and the state and local auditor community for their significant input into the development of this revised FISCAM. Summary of Major Revisions to FISCAM The revised FISCAM reflects changes in 1 technology used by government entities 2 audit guidance and control criteria issued by the National Institute of Standards and Technology NIST and 3 generally accepted government auditing standards GAGAS information system IS controls consist of those internal controls

• Kế toán - Kiểm toán
• Chemotaxonomic Study
• Quinone Compounds
• Heartwood
• Javanese Teak
• Using GC MS
• Gas Chromatographic
• Compounds in Field Peas
• Chemotaxonomic
• Study Based