Federal Information System Controls Audit Manual. Volume 1. Financial Statement211 Audits

摘要

This manual describes the computer-related controls that auditors should consider211u001ewhen assessing the integrity, confidentiality, and availability of computerized 211u001edata. It is a guide applied by GAO primarily in support of financial statement 211u001eaudits and is available for use by other government auditors. It is not an audit 211u001estandard. Its purposes are to inform financial auditors about computer-related 211u001econtrols and related audit issues so that they can better plan their work and 211u001eintegrate the work of information systems (IS) auditors with other aspects of the 211u001efinancial audit and provide guidance to IS auditors on the scope of issues that 211u001egenerally should be considered in any review of computer-related controls over 211u001ethe integrity, confidentiality, and availability of computerized data associated 211u001ewith federal agency systems.