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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.
AIMD-12.19.6 Federal Information System Controls Audit Manual: Volume I Financial Statement Audits
This manual lists specific control activities and techniques and related suggested audit procedures. These are described at a high level and assume some level of expertise for an auditor to perform these audit procedures effectively. Accordingly, the auditor, applying judgment, should develop more detailed audit steps and tailor control activities based on the specific software and control techniques employed by the entity, the audit objectives, and significant areas of audit interest. Further, the auditor is responsible for identifying any necessary changes to IS control-related criteria, including changes to control activities and techniques, based on publications issued after December 2008.
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."
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."
This manual lists specific control activities and techniques and related suggested audit procedures. These are described at a high level and assume some level of expertise for an auditor to perform these audit procedures effectively. Accordingly, the auditor, applying judgment, should develop more detailed audit steps and tailor control activities based on the specific software and control techniques employed by the entity, the audit objectives, and significant areas of audit interest. Further, the auditor is responsible for identifying any necessary changes to IS control-related criteria, including changes to control activities and techniques, based on publications issued after December 2008.
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This edition of Critical Infrastructure presents a culmination of ongoing research and real-work experience, building upon previous editions. Since the first edition of this work, the domain has seen significant evolutions in terms of operational needs, environmental challenges and threats – both emerging and evolving. This work expands upon the previous works and maintains its focus on those efforts vital to securing the safety and security of populations. The world continues to see a shift from a force-protection model to one more focused on resilience. This process has been exacerbated and challenged as societies face increased instability in weather and arguably climate, a destabilized geopolitical situation, and continuing economic instability. Various levels—ranging from international oversight to individual actions—continue to work towards new approaches and tools that can assist in meeting this challenge. This work keeps pace with the key changes that have occurred since previous editions and continues to provide insight into emerging and potential issues. Expanding from historical research, major areas of interest such as climate change, regulatory oversight, and internal capacity building are explored. This work provides a reference for those that are working to prepare themselves and their organizations for challenges likely to arise over the next decade. In keeping with the fast-changing nature of this field, Critical Infrastructure: Homeland Security and Emergency Preparedness, Fourth Edition has been completely revised and fully updated to reflect this shift in focus and to incorporate the latest developments. Presents an overview of some of the emerging challenges and conflicts between the public and private sector; Continues to build the case for organizations to adopt an intelligence-driven and adaptive approach to protecting infrastructure; Presents a unique and new perspective of re-examining baseline requirements against a range of shifting factors, taking a balanced approach between risk-based planning and consequence management; Expands upon the issue of internal and lone-wolf threats that pose additional challenges to a system that continues to focus largely on external threats; and An enhanced and improved view of interdependencies in an increasingly inter-connected and network-enabled world. Preparing for the challenges of increasingly unstable threat and operating environments will pose challenges at all levels. Those involved in ensuring that critical infrastructure protection and assurance efforts function effectively and efficiently—whether as government regulators, business operators, clients of various infrastructure sectors or those seeking to maintain an accountable system – will find insights into less-explored aspects of this challenging field.