An entity-wide
program for security planning and management is the foundation
of an entity’s security control structure and a reflection
of senior management’s commitment to addressing security
risks. This seminar starts by explaining these concepts as outlined
in GAO’s Federal Information System Controls Audit Manual
(FISCAM), and continues on to discuss areas that have not yet
been included in GAO guidance. For each area, the applicable control
activities, control techniques, and audit procedures will be discussed
in detail.
