tailieunhanh - federal information system controls audit manual fiscam

Software engines output source code or markup code that simultaneously become the input to another computer process. Application servers are software engines that deliver applications to client computers. For example, a Wiki is an application server that lets users build dynamic content assembled from articles. Wikis generate HTML, CSS, Java, and JavaScript which are then interpreted by a web browser. | United States Government Accountability Office GAO February 2009 FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL FISCAM GAO-09-232G A I Accountability Integrity Reliability This 13 a work of tho . government ana is not subject to copyright protection in the United s e e . ĩne puWlsned product may be reproduced end distributed Ln Its entirety without further permission from GAO. However be cause ids work may contain copyrighted Images or qthftr material permission from tfd oopyngt . hokter may bo rrecessary if you wish to reproduce tbs material separately. . GAO Acceurraulty Inhptty Hiiiamr United States Government Accountability Office Washington. DC 20548 February 2 W9 TO AUDIT OFFICIAL. CIOS AND OTHERS INTERESTED IN-FEDERAL AND OTHER GOVERNMENTAL INFORMATION SYSTEM CONTROLS AUDITING AND REPORTING This letter transmits he revised Government Accountability Office GAO Federal Information System Controls Audit Manual FISCAM . The FISCAM presents a methodology for performing information system IS control audits of federal and other governmental entities in accordance with professional standards and Wits originally issued in January 1999. We have updated the F1SCAM for significant changes affecting IS audits. This revised FISC AM 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-0ÍV-I029G . 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 FISC AM. Summary of Major Revisions to FISCAM The revised FISCAM reflects changes in I technology used by government entities. 2 audit guidance and control criteria issued by he National Institute of Standarils and Technology NIST and 3 generally accepted government auditing .