Federal Information System Controls Audit Manual (FISCAM) PDF Download
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Author: Robert F. Dacey
Publisher: DIANE Publishing
ISBN: 1437914063
Category : Business & Economics
Languages : en
Pages : 601
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Book Description
FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Author: Robert F. Dacey
Publisher: DIANE Publishing
ISBN: 1437914063
Category : Business & Economics
Languages : en
Pages : 601
Get Book
Book Description
FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 132
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Book Description
Author: The Institute of Internal Auditors Research Foundation
Publisher:
ISBN: 9780894137372
Category : Auditing, Internal
Languages : en
Pages :
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Patrick Kabamba
Publisher:
ISBN: 9781087022574
Category :
Languages : en
Pages : 123
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Book Description
An Independent audit of the bank's Bank Secrecy Act/Anti-Money Laundering (BSA/AML) policies, procedures and processes is one statutory requirement of the Bank Secrecy Act (BSA). In addition, it is a regulatory requirement of bank regulators because it is one of the sound risk management practices. The independent audit helps the bank's board of directors and management to evaluate the effectiveness of the bank's BSA/AML policies and implement stronger controls as needed. In addition, one of the most important ways to ensure that bank's anti-money laundering policy is in compliance with BSA/AML regulations is to subject it to independent audits. Regular internal audits are always recommended, but external auditors have the distance and perspective needed to give the bank further confidence in its BSA/AML policies, procedures and processes.The independent audit focuses on how the bank's policies, procedures, and processes are organized to support BSA/AML compliance. Given the complexity and importance of the issue, it is critical for the bank to hire a consultant who is an expert in the BSA/AML policy intent and the regulatory apparatus that goes with it. Best practice is to conduct the external audit every 12 to 18 months.
Author: United States. Department of Labor. Office of the Inspector General
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 76
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Book Description
Author: United States. Department of Housing and Urban Development. Office of Public and Indian Housing
Publisher:
ISBN:
Category : Housing management
Languages : en
Pages : 400
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 16
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Book Description
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
