Full text of federal information system controls audit. The federal information system controls audit manual fiscam, issued by the government. Federal information system controls audit manual fiscam this manual lists specific control activities and techniques and related suggested audit procedures. Dod audit manual, february, 2009 hereby cancelled b dod directive 5106. Topdown, risk based approach that considers materiality and significance in determining effective and efficient audit procedures and is tailored to achieve the audit objectives. This report presents the results of the office of inspector generals oig audit of general and application controls over the financial management major application system using the methodology contained in the government accountability offices gao federal information system controls audit manual fiscam. Offices gao federal information system controls audit manual. Consideration of information technology controls for purposes of assessing audit risk and planning the audit is required by professional standards and is critical to the veracity of the results of the audit. Va s management of mobile devices generally met information.
This report may contain proprietary information subject to the provisions of 18. Fiscam presents a methodology for performing information system is control audits of federal and other governmental entities in accordance with professional standards. Security metrics guide for information technology systems, sp 80055. As appropriate, the auditors used judgmental sampling in completing their compliance testing. Federal information system controls audit manual fiscam, volume i. The fiscam is consistent with the gaopcie financial audit manual fam. Federal information system controls audit manual listed as fiscam.
Gao published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computerbased information systems. Audit of naras change control process oig report no. Cotton and company llp issued an unqualified opinion on eeocs fy 2009 and 2008 financial statements. It should not be considered a legal reference to the regulations of the federal reserve board and federal banking laws.
The systems owner signed the accreditation statement and authorized the continued operation of the system on july, 2009. Audit guidance using the federal information system controls audit manual. Information system audit and control association isaca. Federal information system controls audit manual at. The federal information system controls audit manual fiscam provides a methodology for performing information system is control audits in accordance with gagas. The federal reserve, the central bank of the united states, provides the nation with a safe, flexible, and stable monetary and financial system. The federal information system controls audit manual focuses on evaluating the effectiveness of general and application controls that include system. Security management sm, access controls ac, configuration management cm, segregation of duties sd, contingency planning cp and application controls as. In its report on internal control, cotton and company llp noted. In accordance with omb a123 appendix a, the following five domains are required in. To assist it auditors, it has issued 16 auditing standards, 39 guidelines to apply standards, 11 is auditing procedures and cobit for best business practices relating to it. The fiscam is designed to be used primarily on financial and. Fiscam presents a methodology for performing information system is control audits.
The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative. Apa that they would update the fats manual by october 2009 to. Fiscam federal information system controls audit manual nnt change trackers realtime, nonstop approach to compliance, configuration drift reporting, and breach detection present an ideal solution to demonstrating compliance with fiscam requireme. Audit guidance using the federal information system controls audit. Overview fiscam presents a methodology for performing information system is control audits of federal and. In accordance with omb a123 appendix a, the following five domains are required in the assessment. Reference h provides additional guidance on audit coverage of nonappropriated fund instrumentalities.
Fiscam, or the federal information system controls audit manual, is the standard against which fisma federal information security management act is measured. Department, we evaluated the effectiveness of information technology it general controls of dhs financial processing environment and related it infrastructure as necessary to support the engagement. Specifically, fiscam incorporates a topdown, riskbased approach that considers materiality and. Format online resource book published washington, d. G february 2009 methodology for performing is control audits involving federal. Our defense business information technology systems are part of the. Accordingly, the auditor, applying judgment, should develop more d. Attachment r compliance framework for cfodesignated systems. Gao updates manual for information system audits fcw. Guidance issued by the general accounting office with an abstract that begins this document has been superseded by gao09232g. Anna wachira dod information systems audit consultant. Gao federal information system controls audit manual.
Review of the budget and appropriation processing control system for the year ended june 30, 2009. Nist sp 80037 guide for the security certification and accreditation of federal information systems, provides guidance to federal agencies in meeting security accreditation requirements. It is federal information system controls audit manual. Full text of federal information system controls audit manual fiscam see other formats. On the basis of this limited work, we found no material inconsistencies with the financial statements, u. Feb 02, 2009 fiscam presents a methodology for performing information system is control audits of federal and other governmental entities in accordance with professional standards. Federal information system an overview sciencedirect topics. Fiscam is organized to facilitate effective and efficient information system control audits. Information system security compliance to fisma standard. This methodology is in accordance with professional standards.
Fiscam federal information system controls audit manual. The government accountability offices federal information system controls audit manual. The act requires all us federal government agencies to handle personal information with concern for security, as specified by. It is intended as guidance to federal reserve supervisory personnel in planning and conducting financial institution and tsp examinations and is to be used in concert with other supervisory guidance and manuals.
Year 2009 and 2008 financial statements oig report no. The federal information system controls audit manual fiscam, issued by the government accountability office gao, formed the basis of our audit as it relates to it general control assessment at coast guard. Federal information system controls audit manual, government accountability office, february 2009. My areas of expertise include federal information system control manual fiscam, audit liaison, financial improvement and audit readiness. Specifically, the methodology in the fiscam incorporates. The federal information system controls audit manual fiscam presents a methodology for auditing information system controls in federal and other governmental entities. Federal information system controls audit manual fiscam has five general categories of information technology controlssecurity management, access controls, segregation of duties, contingency planning, and configuration management. The federal information system controls audit manual focuses on evaluating the effectiveness of general and application controls that include system, business process and data management system. Federal information system controls audit manual fiscam.
Federal information system controls audit manual fiscam gao report gao09232g feb. Evaluation of security management at all levels entitywide, system, and business process application levels. Audit manual fam and consistent with nist sp 80053 and all sp 80053 controls have been mapped to the fiscam. Overview 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.
Review of the budget and appropriation processing control. This report presents the results of the office of inspector generals oig audit of the application controls for data management and selected general controls for configuration management, segregation of duties, and contingency planning in the railroad retirement board s rrb financial management integrated system fmis. Federal information system controls audit manual at truth. Government accountability offices gaos federal information system controls audit manual fiscam, control objectives and audit guidelines outlined in the control objectives for information and related see glossary at end of report for definition. As computer technology has advanced, federal agencies and other government entities have. Attachment r compliance framework for cfodesignated. Understanding information systems is controls when the is used system.
Federal information system controls audit manual fiscam this manual lists. Federal information system controls audit manual personnel responsible for implementing cnssi no. Audit requirementsor federal financial statements, financial. The nine control categories, representing a grouping of related controls having similar types of risks, are. Stability, and 3 information system controls at the financial management service. The nine control categories, representing a grouping of related controls having similar types of.
Guidance issued by the government accountability office with an abstract that begins fiscam presents a methodology for performing information system is control audits of federal and other governmental entities in accordance with professional standards. The federal information systems controls audit manual provides a framework for assessing the effectiveness of information system controls in support of financial statement audits. Fiscam is a manual developed by the government accountability office intended to provide auditors with specific guidance for evaluating the confidence, integrity. However, at the discretion of the auditor, this manual may be applied on other than gagas audits. Federal information system controls audit manual the it law wiki. Citation government accountability office, auditing and financial management. Participativeness, 1stakeholders included in decisionmaking, assefaw et al. Federal information system controls audit manual fiscam electronic resource. Federal financial system ffs, a mainframe financial management system used by all sba offices for administrative accounting functions. Feinberg and the entities he controls or advises would not control gmac llc. Evaluation of general controls and their pervasive impact on business process application controls.
These are described at a high level and assume some level of expertise for an auditor to perform these audit procedures effectively. The fiscam is organized to facilitate effective and efficient is control audits. Audit report oig11031 audit of the department of the treasurys fiscal years 2010 and. Adequate audit coverage of all dod organizations, programs, activities, and functions will be provided as an integral part of the dod internal control system.
Craig wright, in the it regulatory and standards compliance handbook, 2008. Gaos federal information system controls audit manual fiscam22. Federal information system an overview sciencedirect. Office of inspector general washington, dc 205460001. Methodologies and framework an overview sciencedirect topics.
50 517 582 460 797 1137 509 718 80 674 1273 657 601 894 178 521 1233 772 125 319 1517 376 1268 397 484 327 1074 761 470