Original IGATI Catalog
Description:
INTRODUCTION TO THE FEDERAL INFORMATION
SYSTEMS CONTROLS AUDIT MANUAL (FISCAM)
CPE Credits: 24
Length: 3 Days
Course Overview
This course is designed for auditors
with little or no financial or information systems audit
experience, and explores the following questions:
-
What is the purpose of the
FISCAM?
-
Who should use the FISCAM
-
How does the FISCAM relate to the
Financial Audit Manual and financial audits?
Course Learning Objectives
Upon completion of this course, the
participant will be able to:
-
Describe the audit criteria that
forms the basis for the FISCAM,
-
Describe the FISCAM audit
methodology,
-
Describe the process of planning
an audit using FISCAM,
-
Describe and understand the
critical internal controls elements of a general
control audit including entity wide security
programs, access controls, application software
development, system software, segregation of duties,
and service continuity, and
-
Describe and understand how
weakness in information systems internal controls
affect the financial statement audits.
Who Should Attend?
Financial and Information Systems
auditors, with little or no experience.
Prerequisite: None
Field of Study: Accounting and Auditing
Course Level: Basic
ICRB
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