Gao fiscam manual

FISCAM is a manual developed by the Government Accountability Office intended to provide auditors with specific guidance for evaluating the confidence, integrity, and availability of information systems. The FISCAM is consistent with the GAO/PCIE. Financial Audit Manual (FAM). Also, the FISCAM control activities are consistent with the NIST Special Publication (SP) and other NIST and OMB IS control-related policies and guidance and all SP controls have been mapped to FISCAM. 3. The FISCAM is organized to facilitate effective and efficient IS control audits.  · This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment. The FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards, and was .

FISMA. GAO categorized information security-related weaknesses reported by the 24 CFO Act agencies, their IGs, and OMB according to the control areas defined in the Federal Information System Controls Audit Manual; reviewed prior GAO work; examined OMB, DHS, and NIST documents; and interviewed agency officials. applications, and prepared an audit program based on the assessment and the Government Accountability Office's (GAO) Federal Information System Controls Audit Manual (FISCAM); and Conducted various compliance tests to determine the extent to which established controls and procedures are functioning as intended. GAOG J. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment. The FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with.

Federal Information System Controls Audit Manual (FISCAM) This manual lists specific control activities and techniques and related suggested audit procedures. These are described at a high level and assume some level of expertise for an auditor to perform these audit procedures effectively. Accordingly, the auditor, applying judgment, should. FISCAM is a manual developed by the Government Accountability Office intended to provide auditors with specific guidance for evaluating the confidence, integrity, and availability of information systems. FISCAM is consistent with the National Institute of Standards and Technology (NIST SP ) guidelines for complying with the Federal. The Financial Audit Manual. FISCAM is also consistent with National Institute of Standards and Technology's (NIST) guidelines for complying with the Federal Information Security Modernization Act of (FISMA). This law requires federal agencies to develop, document, and implement agency-wide programs to ensure information security.