Federal Information System Controls Audit Manual

Federal Information System Controls Audit Manual

Volume I Financial Statement Audits

eBook - 1999
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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."
Publisher: [Washington, D.C.] : U.S. General Accounting Office, Accounting and Information Management Division, [1999]
Characteristics: (online resource)

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