Federal Information System Controls Audit Manual
Auteur: United States. General Accounting Office. Accounting and Information Management Division
Nombre de pages: Nombre de pages non disponible pages
ISBN: ISBN non disponible
Edition: U.S. General Accounting Office, Accounting and Information Management Division
Date de publication: U.S. General Accounting Office, Accounting and Information Management Division
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."