Fiscam manual

 · 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 originally issued in January . The Federal Information Systems Controls Audit Manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits.  · The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication and all SP controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits.

The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent. FISCAM is a manual developed by the Government Accountability Office intended to provide auditors with specific. federal information system control audit manual The application control guidelines used for this audit were obtained from the GAO's FISCAM. Guidance issued by the Government Accountability Office with an abstract that begins "This document has been superseded by GAOG. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment.

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