Executive Guide
Executive Guide

Author: United States. General Accounting Office

Publisher:

Published: 2002

Total Pages: 76

ISBN-13:

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This Executive Guide describes fundamental practices and procedures used in the private sector to achieve consistent and accurate physical counts of inventory and related property. The Guide summarizes the fundamental principles that have been successfully implemented by companies recognized for their outstanding record of inventory management. It also explains and describes leading practices from which the federal government may be able to draw lessons and ideas. This guide applies to most forms of federal inventory, but some of the practices discussed may not be applicable to bulk, natural resource, and nonturning inventories, such as the Department of Energy's strategic petroleum reserve.

Executive Guide
Executive Guide

Author: United States Government Accountability Office

Publisher: Createspace Independent Publishing Platform

Published: 2018-02-03

Total Pages: 80

ISBN-13: 9781984987792

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Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property

Federal Information System Controls Audit Manual (FISCAM)
Federal Information System Controls Audit Manual (FISCAM)

Author: Robert F. Dacey

Publisher: DIANE Publishing

Published: 2010-11

Total Pages: 601

ISBN-13: 1437914063

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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.