Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


Examining the Federal Protective Service

Examining the Federal Protective Service

Author: United States. Congress. House. Committee on Transportation and Infrastructure. Subcommittee on Economic Development, Public Buildings, and Emergency Management

Publisher:

Published: 2015

Total Pages: 96

ISBN-13:

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Federal Facility Security, Additional Actions Needed to Help Agencies Comply with Risk Assessment Methodology Standards

Federal Facility Security, Additional Actions Needed to Help Agencies Comply with Risk Assessment Methodology Standards

Author: U.s. Government Accountability Office

Publisher: Createspace Independent Publishing Platform

Published: 2017-07-27

Total Pages: 36

ISBN-13: 9781973963028

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" The 2012 shooting at the Anderson Federal Building in Long Beach, California, demonstrates that federal facilities and their employees as well as the public who visit federal buildings continue to be the targets of violence. The Federal Protective Service and about 30 other federal agencies are responsible for protecting civilian federal facilities and their occupants from potential threats, in part, by assessing risks to their facilities. ISC-an interagency organization led by the Department of Homeland Security- issues standards for facility protection. GAO was asked to examine how federal agencies assess risk to their facilities. This report assesses (1) the extent to which selected ISC member agencies' facility risk assessment methodologies align with ISC's risk assessment standards, and (2) how ISC assists member agencies in developing risk assessment methodologies and monitors compliance with these standards. GAO selected 9 of 53 ISC member agencies based on their missions and number of facilities. GAO compared each selected agency's risk assessment methodology to ISC's risk assessment standards. ISC is required to enhance security in and protection of federal facilities government-wide; recommendations GAO makes are to ISC and not its member agencies. "


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.


The Risk Management Process for Federal Facilities: An Interagency Security Committee Standard

The Risk Management Process for Federal Facilities: An Interagency Security Committee Standard

Author: Interagency Security Committee

Publisher:

Published: 2017-07-28

Total Pages: 96

ISBN-13: 9781387131471

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One of the Department of Homeland Security's (DHS) priorities is the protection of Federal employees and private citizens who work within and visit U.S. Government-owned or leased facilities. The Interagency Security Committee (ISC), chaired by DHS, consists of 53 Federal departments and agencies, has as its mission the development of security standards and best practices for nonmilitary Federal facilities in the United States. As Chair of the ISC, I am pleased to introduce the new ISC document titled The Risk Management Process: An Interagency Security Committee Standard (Standard). This ISC Standard defines the criteria and processes that those responsible for the security of a facility should use to determine its facility security level and provides an integrated, single source of physical security countermeasures for all nonmilitary Federal facilities. The Standard also provides guidance for customization of the countermeasures for Federal facilities.


Risk Assessment in the Federal Government

Risk Assessment in the Federal Government

Author: National Research Council

Publisher: National Academies Press

Published: 1983-02-01

Total Pages: 206

ISBN-13: 0309033497

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The regulation of potentially hazardous substances has become a controversial issue. This volume evaluates past efforts to develop and use risk assessment guidelines, reviews the experience of regulatory agencies with different administrative arrangements for risk assessment, and evaluates various proposals to modify procedures. The book's conclusions and recommendations can be applied across the entire field of environmental health.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Review of the Department of Homeland Security's Approach to Risk Analysis

Review of the Department of Homeland Security's Approach to Risk Analysis

Author: National Research Council

Publisher: National Academies Press

Published: 2010-09-10

Total Pages: 161

ISBN-13: 0309161525

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The events of September 11, 2001 changed perceptions, rearranged national priorities, and produced significant new government entities, including the U.S. Department of Homeland Security (DHS) created in 2003. While the principal mission of DHS is to lead efforts to secure the nation against those forces that wish to do harm, the department also has responsibilities in regard to preparation for and response to other hazards and disasters, such as floods, earthquakes, and other "natural" disasters. Whether in the context of preparedness, response or recovery from terrorism, illegal entry to the country, or natural disasters, DHS is committed to processes and methods that feature risk assessment as a critical component for making better-informed decisions. Review of the Department of Homeland Security's Approach to Risk Analysis explores how DHS is building its capabilities in risk analysis to inform decision making. The department uses risk analysis to inform decisions ranging from high-level policy choices to fine-scale protocols that guide the minute-by-minute actions of DHS employees. Although DHS is responsible for mitigating a range of threats, natural disasters, and pandemics, its risk analysis efforts are weighted heavily toward terrorism. In addition to assessing the capability of DHS risk analysis methods to support decision-making, the book evaluates the quality of the current approach to estimating risk and discusses how to improve current risk analysis procedures. Review of the Department of Homeland Security's Approach to Risk Analysis recommends that DHS continue to build its integrated risk management framework. It also suggests that the department improve the way models are developed and used and follow time-tested scientific practices, among other recommendations.