Other written product issued by the General Accounting Office with an abstract that begins "This is a best practices pamphlet discussing the highlights of the knowledge-based approach to improving weapons acquisition. It reviews the manufacturing processes through three phases, (1) technology development, (2) product development, and (3) production."

Other written product issued by the General Accounting Office with an abstract that begins "At the request of Congress, we have been examining ways the Department of Defense (DOD) can optimize its investment in weapons systems, drawing on lessons learned from the best, mostly commercial, product development efforts. Leading commercial firms we have studied have developed increasingly sophisticated products in less time and at lower cost. Key to their success is their knowledge-based approach to the acquisition of new products. A knowledge-based approach is supported by incentives that encourage realism and candor. This booklet highlights the result of our work to date."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluation and testing computer-related controls, including guidance on: (1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This is the 1999 version."

Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published this report on federal trust and other earmarked funds. GAO developed this report to answer some basic questions that often arise about trust funds and other earmarked funds."

Other written product issued by the General Accounting Office with an abstract that begins "Presented are highlights of GAO's performance and accountability report for fiscal 2002. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 16th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Other written product issued by the General Accounting Office with an abstract that begins "This report presents the highlights of GAO's fiscal year 2003 Performance and Accountability report. The Comptroller General is confident that the performance data and financial information in this report are complete and reliable. GAO met or exceeded all but one of its seven key performance measures, and it received a clean opinion from independent auditors on its financial statements. GAO helped the Congress and government leaders achieve a total of $35.4 billion in financial benefits--a $78 return on every dollar that was spent. Its work addressed many of the difficult issues that confront the nation, including diverse and diffuse security threats, changing demographic trends, increasing interdependency, rapidly evolving science and technology changes, a variety of quality-of-life issues, as well as government transformation challenges, and increasing federal budgetary constraints. It is important for the nation and its citizens not only that these issues are made visible, but also that the nation's leaders attend to them. In addition to having an impact on important national issues, GAO has taken major steps internally to be a model federal agency and world-class professional services organization."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. This guide discusses revised government auditing standards for auditors and audit organizations when required by law, regulation, agreement, contract, or policy. The standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-03-673G, Government Auditing Standards: 2003 Revision, June 2003. GAO presented a guide on revised government auditing standards to audit officials and others interested in government auditing standards. The standards require auditors to (1) not perform management functions or make management decisions and (2) not audit their own work or provide nonaudit services in situations in which the amounts or services involved are significant/material to the subject matter of the audit."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's list of federal programs and operations at high risk for waste, fraud, abuse, and mismanagement. Several high-risk areas have improved enough to be removed from GAO's list. They include the year 2000 computer challenge, the 2000 census, Department of Agriculture's farm loan programs, the Superfund program, and the National Weather Service's information technology modernization. At the same time, GAO added one new area of concern to the 2001 high-risk list--human capital management. GAO is also continuing to monitor 21 other areas previously designated as high risk."

A letter report issued by the General Accounting Office with an abstract that begins "GAO's audits and evaluations identify federal programs and operations that are high risk, in some cases, due to their greater vulnerabilities to fraud, waste, abuse, and mismanagement. Increasingly, we also are identifying high-risk areas to focus on major economy, efficiency, or effectiveness challenges. Since 1990, GAO has periodically reported on government operations that it has designated as high risk. In this 2003 update for the new 108th Congress, GAO presents the status of high-risk areas included in our last report made in January 2001 and identifies new high-risk areas warranting attention by the Congress and the administration. Lasting solutions to high-risk problems offer the potential to save billions of dollars, dramatically improve service to the American public, strengthen public confidence and trust in the performance and accountability of our national government, and ensure the ability of government to deliver on its promises."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided an overview of progress agencies have made to improve serious and widespread weaknesses that have been the focus of GAO's high-risk program for several years."

A letter report issued by the General Accounting Office with an abstract that begins "Long-standing problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space challenges are shared by several agencies. These factors have multibillion-dollar cost implications and can seriously jeopardize mission accomplishment. Federal agencies face many challenges securing real property due to the threat of terrorism."

A letter report issued by the General Accounting Office with an abstract that begins "Since GAO designated computer security in the federal government as high risk in 1997, evidence of pervasive weaknesses has been continuing. Also, related risks have been escalating, in part because of the dramatic increases in computer interconnectivity and increasing dependence on computers to support critical operations and infrastructures, such as power distribution, water supply, national defense, and emergency services. This year, GAO expanded this high risk area to include protecting the information systems that support our nation's critical infrastructures, referred to as cyber critical infrastructure protection or cyber CIP. Among other reasons for designating cyber CIP high risk is that terrorist groups and others have stated their intentions of attacking our critical infrastructures, and failing to protect these infrastructures could adversely affect our national security, economic security, and/or public health and safety."

A letter report issued by the General Accounting Office with an abstract that begins "In its January 2001 High-Risk Update (GAO-01-263), GAO designated strategic human capital management as a governmentwide high-risk area. The basic problem, which continues today, has been the long-standing lack of a consistent strategic approach to marshaling, managing, and maintaining the human capital needed to maximize government performance and assure its accountability. This report is part of a special series of reports on governmentwide and agency-specific challenges."

Other written product issued by the General Accounting Office with an abstract that begins "This German-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Development Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This Spanish-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Development Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Developmental Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) the XVI International Congress of Supreme Audit Institutions in Montevideo from November 7-14, 1998; (2) supreme audit institutions and the prevention and detection of fraud and corruption; (3) improving public governance through the work of supreme audit institutions and INTOSAI's standing committees and working groups; (4) a meeting of seven regional working groups and their report to Congress; (5) the INTOSAI Development Initiative and the transition of the Secretariat to Norway; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This is the French-language edition of the journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This is the German-language version of the journal of the International Organization of Supreme Audit Institutions (INTOSAI). This journal includes articles regarding (1) issues concerning auditing in the new century as discussed in the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999, (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999, (3) discussions held by the Organization of Latin American and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay, (4) an audit profile in Sierra Leone, and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme Audit Institutions' 8th General Assembly held in Burkina Faso in October 1999; (3) discussions held by the Organization of Latin America and Caribbean Supreme Audit Institutions' 9th General Assembly in Paraguay; (4) an audit profile on Sierra Leone; and (5) activities within INTOSAI."