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Federal Information System Controls Audit Manual: Volume I Financial Statement Audits [Superseded by GAO-09-232G]

AIMD-12.19.6 Published: Jan 01, 1999. Publicly Released: Jan 01, 1999.
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Highlights

This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This is the 1999 version.

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Auditing proceduresAuditing standardsComputer securityData integrityFederal agency accounting systemsFinancial statement auditsInformation systemsInternal controlsSoftwareSoftware verification and validation