Guidance issued by the Government Accountability Office with an abstract that begins "FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This version supersedes the prior version, Federal Information System Controls Audit Manual: Volume I Financial Statement Audits, AIMD-12.19.6, January 1, 2001. The FISCAM is designed to be used primarily on financial and performance audits and attestation engagements performed in accordance with GAGAS, as presented in Government Auditing Standards (also know as the "Yellow Book"). The FISCAM is consistent with the GAO/PCIE Financial Audit Manual (FAM). Also, FISCAM control activities are consistent with NIST Special Publication 800-53 and all SP800-53 controls have been mapped to the FISCAM. The FISCAM, which is consistent with NIST and other criteria, is organized to facilitate effective and efficient IS control audits. Specifically, the methodology in the FISCAM incorporates the following: (1) A top-down, risk-based approach that considers materiality and significance in determining effective and efficient audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on business process application controls; (4) Evaluation of security management at all levels (entitywide, …

A letter report issued by the Government Accountability Office with an abstract that begins "How to fund public television has been a concern since the first noncommercial educational station went on the air in 1953. The use of federal funds to help support public television has been a particular point of discussion and debate. This report reviews (1) the organizational structure of public television, (2) the programming and other services that public television provides, (3) the current funding sources for public television, (4) the extent to which public television stations are increasing their nonfederal funding sources and developing new sources of nonfederal support, and (5) the extent to which public television benefits financially from business ventures associated with programming and how this compares with commercial broadcasters. GAO reviewed revenue, membership, and programming data for all public television licensees. GAO also interviewed officials from 54 of public television's 173 licensees, the Corporation for Public Broadcasting, the Public Broadcasting Service, federal agencies, and producers of commercial and public television programming"

A chapter report issued by the General Accounting Office with an abstract that begins "Computers are crucial to the operations of government and business. Computers and networks essentially run the critical infrastructures that are vital to our national defense, economic security, and public health and safety. Unfortunately, many computer systems and networks were not designed with security in mind. As a result, the core of our critical infrastructure is riddled with vulnerabilities that could enable an attacker to disrupt operations or cause damage to these infrastructures. Critical infrastructure protection (CIP) involves activities that enhance the security of our nation's cyber and physical infrastructure. Defending against attacks on our information technology infrastructure-- cybersecurity--is a major concern of both the government and the private sector. Consistent with guidance provided by the Senate's Fiscal Year 2003 Legislative Branch Appropriations Report (S. Rpt. 107-209), GAO conducted this technology assessment on the use of cybersecurity technologies for CIP in response to a request from congressional committees. This assessment addresses the following questions: (1) What are the key cybersecurity requirements in each of the CIP sectors? (2) What cybersecurity technologies can be applied to CIP? (3) What are the implementation issues associated with using cybersecurity technologies …

Guidance issued by the Government Accountability Office with an abstract that begins "This document has been superseded by GAO-09-232G. This letter transmits the exposure draft of the Government Accountability Office (GAO) Federal Information System Controls Audit Manual (FISCAM) for review and comment. The 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. We have updated the FISCAM for significant changes affecting IS audits."