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Government Accountability Office, Auditing and Financial Management: Federal Information System Controls Audit Manual (FISCAM) (GAO Report GAO-09-232G) (Feb. 2009) (full-text).


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 January 1999. FISCAM was updated with significant changes affecting IS audits.

This revised FISCAM reflects consideration of public comments received from professional accounting and auditing organizations, independent public accounting firms, state and local audit organizations, and interested individuals on the FISCAM Exposure Draft issued on July 31, 2008 (GAO-08-1029G).