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.

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.

Congressional Investigations and Oversight
Congressional Investigations and Oversight

Author: Lance Cole (Law teacher)

Publisher: Carolina Academic Press LLC

Published: 2023

Total Pages: 0

ISBN-13: 9781531023454

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This book examines the legal and policy issues surrounding congressional investigations through a series of case studies, with an emphasis on the second half of the twentieth century to date. The new and updated second edition covers significant developments from the Obama and Trump administrations, including the two Trump impeachments, the January 6 Committee investigation of the 2021 insurrection at the U.S. Capitol, and recent Supreme Court decisions on congressional investigative powers. The book is organized by case study topic, with each chapter using two or three case studies to introduce and analyze a discrete area of legal authorities and policy issues. The central thesis and organizing principle of the book is the importance of effective congressional oversight and investigative activities in our American democratic system of government, especially in the aftermath of the disputed 2020 presidential election. In addition to collecting legal authorities, the book includes relevant historical information and structural analysis of government functions, with an emphasis on separation of powers issues. The use of a case study format, rather than a traditional law school casebook format, is intended to present the subject matter in a way that can be used to teach undergraduate and graduate school courses as well as law school courses. The authors combine original congressional and judicial source materials with book excerpts and explanatory text, as well as notes and questions for each case study, to make the subject matter accessible to graduate and upper-level undergraduate students in government and political science courses, as well as to law students.