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Record Nr. |
UNINA9910693058103321 |
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Titolo |
Federal information system controls audit manual Volume I [[electronic resource] ] : financial statement audits |
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Pubbl/distr/stampa |
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[Washington, D.C.] : , : U.S. General Accounting Office, Accounting and Information Management Division, , [1999] |
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Soggetti |
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Information resources management - United States - Auditing |
Electronic data processing - Auditing |
Handbooks and manuals. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from title screen (viewed on Sept. 8, 2004). |
"January 1999." |
Paper version available from: U.S. General Accounting Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548. |
"GAO/AIMD-12.19.6." |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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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." |
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