| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910693058103321 |
|
|
Titolo |
Federal information system controls audit manual Volume I [[electronic resource] ] : financial statement audits |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
[Washington, D.C.] : , : U.S. General Accounting Office, Accounting and Information Management Division, , [1999] |
|
|
|
|
|
|
|
|
|
Soggetti |
|
Information resources management - United States - Auditing |
Electronic data processing - Auditing |
Handbooks and manuals. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
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." |
|
|
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references. |
|
|
|
|
|
|
Sommario/riassunto |
|
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." |
|
|
|
|
|
|
|
| |