Federal Information System Controls Audit Manual ppt

... statement audits and is available for use by other government auditors. It is not an audit standard. Its purposes are to • inform financial auditors about computer-related controls and related audit ... application systems and controls operate. During a financial statement audit, the auditor will focus on general controls that normally pertain to an entity’s major computer facil...

Ngày tải lên: 06/03/2014, 23:20

Ngày tải lên: 18/02/2014, 05:20

... 2004 http://www.ous.edu/iad/charter.htm3/1/2005 6:35:23 AM Compliance Audits Who audits z Governmental Audit Agencies • Federal and State z External Auditors z Internal Auditors Areas of review z Award terms z Federal regulations • A133, ... 737-2193 Kambra_Anderson@ous.edu Kathy Berg Audit Supervisor Certified Public Accountant, Certified Internal Auditor, Certified Information...

Ngày tải lên: 06/03/2014, 23:20

... requirements for social insurance information required by SFFAS 17. August 2007 GAO/PCIE Financial Audit Manual Page 2010 - 3 Volume 3 2010 – Checklist for Federal Accounting Interest Costs ... GAO/PCIE Financial Audit Manual Page 2010 - 103 Volume 3 2010 – Checklist for Federal Accounting Insurance and Subsidies Costs (103 - 106) Yes, No, or N/A Explanation...

Ngày tải lên: 17/02/2014, 21:20

... demonstrate how to create controls and how to override MessageReceived() such that the function handles mouse clicks on controls of any of the standard types. Introduction to Controls When a BWindow ... messages and handle them. For the most part, system messages are handled automatically; for instance, when a B_ZOOM message is received, the operating system zooms the window. But yo...

Ngày tải lên: 26/01/2014, 07:20

... announced and filed in federal district court earlier this year, requires five large mortgage servicers to address mortgage loan servicing and foreclosure abuses alleged by multiple federal and state ... 1 Office of the Comptroller of the Currency Board of Governors of the Federal Reserve System JUNE 21, 2012 (Updated November 20, 2012) FINANCIAL REMEDIATION FRA...

Ngày tải lên: 17/02/2014, 21:20

... quality system. It has a weak overall view of the functioning of the quality system. System development is not systematic. The development of the quality system after the first audit has not been systematic ... in the re -audit decision. The audit team may not merely comprise auditors from the initial audit, but should mainly comprise people who have participated as auditors in F...

Ngày tải lên: 06/03/2014, 23:20

... emerging technologies, or (6) significant audit evidence is available only in electronic form. Appendix V of GAO’s Federal Information System Controls Audit Manual (FISCAM) contains examples of knowledge, ... the Accountability Report (CFO report). An IS auditor may assist the auditor in understanding the entity's use of IS. Appendix I of the GAO Federal Information Sy...

Ngày tải lên: 06/03/2014, 23:20

... MaPB=27")) Conn.Execute sql 106 2.1.1.1 Hệ thông thông tin xử lý giao dịch TPS (Transaction Processing System) Như chính tên của chúng đã nói rõ ràng là trợ giúp các hoạt động ra quyết định. Quá trình ... hoăch nhiều mô hình để biểu diễn và đánh giá tình hình. 2.1.1.2 . Hệ thống chuyên gia ES (Expert System) Đó là nhuẽng hệ thống cơ sở trí tuệ, có nguồn gốc từ nghiên cứu về trí tuệ...

Ngày tải lên: 15/12/2012, 11:21

... process. PPMS is a proper system stipulating project M&E process. One of the integral part to support M&E performance is the Information System building. The Information system has been focusing ... supporting the PPMS (M&E system) . Problems happen in almost phases of information management. The IS is a simple excel file which supply a manual way to aggregate i...

Ngày tải lên: 18/04/2013, 16:01