Federal information system controls audit manual. Volume I financial statement audits.
Auteur: United States. General Accounting Office. Accounting and Information Management Division
Nombre de pages: 284 pages
ISBN: 1428974024, 9781428974029
Edition: DIANE Publishing
Date de publication: DIANE Publishing
Description: The manual is a companion to GAO's Financial Audit Manual (FAM) and discusses the control objectives that auditors should consider when assessing computer-related controls, and it provides examples of control techniques commonly used at federal agencies along with suggested audit procedures."
