{"product_id":"auditing-and-financial-management-federal-information-system-controls-audit-manual-fiscam-gao-09-232g-9781289168179","title":"Auditing and Financial Management: Federal Information System Controls Audit Manual (FISCAM): GAO-09-232G","description":"FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. 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 with NIST Special Publication 800-53 and all SP800-53 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. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, system, and business process application levels); (5) A control hierarchy (control categories, critical elements, and control activities) to assist in evaluating the significance of identified IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk; and (7) Experience gained in GAO's performance and review of IS control audits, including field testing the concepts in this revised FISCAM.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=AUTH-7038622\"\u003eU. S. Government Accountability Office (\u003c\/a\u003e\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Bibliogov\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 07\/15\/2013\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 604\u003cbr\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 2.34lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.69h x 7.44w x 1.22d\u003cbr\u003e\u003cb\u003eISBN13:\u003c\/b\u003e 9781289168179\u003cbr\u003e\u003cb\u003eISBN10:\u003c\/b\u003e 1289168172\u003cbr\u003e\u003cb\u003eBISAC Categories:\u003c\/b\u003e\u003cbr\u003e- \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=CAT-POL\"\u003ePolitical Science\u003c\/a\u003e | \u003ca href=\"https:\/\/sureshotbooks-com.myshopify.com\/search?type=product%2Carticle%2Cpage\u0026amp;q=BISAC-POL000000\"\u003eGeneral\u003c\/a\u003e\u003cbr\u003e\u003cp\u003e\u003ci\u003eThis title is not returnable\u003c\/i\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Bibliogov","offers":[{"title":"Default Title","offer_id":44448198885613,"sku":"9781289168179","price":42.6,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0550\/8097\/6621\/products\/img_4f371041-cd5e-418f-8721-617ec9fd26ab.jpg?v=1700300331","url":"https:\/\/sureshotbooks.com\/products\/auditing-and-financial-management-federal-information-system-controls-audit-manual-fiscam-gao-09-232g-9781289168179","provider":"SureShot Books Publishing LLC","version":"1.0","type":"link"}