CARE (Controls and Risk Evaluation) Audit Methodology to Review and Evaluate Agency Accounting and Financial Management Systems

摘要

Contents: Federal agency financial management and federal agency accounting systems--what they are and how they relate to a care audit; Interrelationship of control objectives, accounting principles and standards, and internal controls; General risk analysis segment--objectives, scope, work steps, and work products; Risk ranking of systems; Transaction flow review and analysis segment--objectives, scope, work steps, and work product; Compliance tests and analysis segment; Substantive tests and analysis segment.