FISCAM

AcronymDefinition
FISCAMFederal Information System Controls Audit Manual
References in periodicals archive ?
The second advantage of the SAA is related to the GAO FISCAM audit.
FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards.
Terms and acronyms such as financial improvement and audit readiness (FIAR), Federal Information System Controls Audit Manual (FISCAM), assessable unit (AU), Statement on Standards for Attestation Engagements (SSAE) 16, etc., have become so common place in our everyday work that it seems hard to imagine the DoD without an audit readiness stance.
This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment.
The Federal Information System Controls Audit Manual (FISCAM) provides a methodology for performing information system (IS) control audits in accordance with GAGAS.
Finally, a key approach currently unexploited (to my knowledge) is the conduct of and reliance on audits of key high-leverage systems conducted under Statement on Auditing Standards (SAS)-70 and Federal Information System Controls Audit Manual (FISCAM) procedures.
70 audit opinion or other internal reviews that scrutinized system control elements in accordance with the GAO's Federal Information System Controls Audit Manual (FISCAM).