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GAO Policy and Procedures Manual For Guidance of Federal Agencies
GAO Policy and Procedures Manual For Guidance of Federal Agencies The GAO Policy and Procedures Manual for Guidance of Federal Agencies (manual) is no longer available.

GAO Federal Information System Controls Audit Manual (FISCAM)
FISCAM presents a methodology for performing information system (IS) control audits of federal and other governmental entities in accordance with professional standards. This exposure draft (ED) reflects the current computing environment and other changes affecting IS audits.



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Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls
AIMD-00-162R, June 14, 2000
Summary (HTML)   Full Report (PDF, 12 pages)  
Information Technology: Defense Information Systems Agency Can Improve Investment Planning and Management Controls
GAO-02-50, March 15, 2002
Summary (HTML)   Full Report (PDF, 76 pages)     Recommendations (HTML)
World Bank: Management Controls Stronger, but Challenges in Fighting Corruption Remain
NSIAD-00-73, April 6, 2000
Summary (HTML)   Full Report (PDF, 62 pages)     Recommendations (HTML)
Nuclear Nonproliferation: Better Management Controls Needed for Some DOE Projects in Russia and Other Countries
GAO-05-828, August 29, 2005
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 31 pages)   Accessible Text   Recommendations (HTML)
Business Systems Modernization: IRS Has Made Significant Progress in Improving Its Management Controls, but Risks Remain
GAO-03-768, June 27, 2003
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 122 pages)   Accessible Text   Recommendations (HTML)
Defense Management: DOD Needs to Strengthen Internal Controls over Funds Used to Support USO Activities
GAO-04-56, December 5, 2003
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 45 pages)   Accessible Text   Recommendations (HTML)
Aviation Safety: Better Management Controls are Needed to Improve FAA's Safety Enforcement and Compliance Efforts
GAO-04-646, July 6, 2004
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 58 pages)   Accessible Text   Recommendations (HTML)
Homeland Security: DHS Needs to Improve Ethics-Related Management Controls for the Science and Technology Directorate
GAO-06-206, December 22, 2005
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 29 pages)   Accessible Text   Recommendations (HTML)
Aviation Security: Further Study of Safety and Effectiveness and Better Management Controls Needed If Air Carriers Resume Interest in Deploying Less-than-Lethal Weapons
GAO-06-475, May 26, 2006
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 33 pages)   Accessible Text   Recommendations (HTML)
Managing Sensitive Information: DOJ Needs a More Complete Staffing Strategy for Managing Classified Information and a Set of Internal Controls for Other Sensitive Information
GAO-07-83, October 20, 2006
Summary (HTML)   Highlights Page (PDF)   Full Report (PDF, 50 pages)   Accessible Text   Recommendations (HTML)
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