Audit Report. Information Technology: Federal Information Security Management Act Fiscal Year 2008 Performance Audit

摘要

These audits are conducted in accordance with Government Auditing Standards, issued by the Comptroller General of the United States, and applicable Office of Management and Budget (OMB) guidance. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Schedule is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedule. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall custodial schedule presentation. The responsibility is to express an opinion on the Schedule based on our audit.