United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-10-11 monographic deposited born digital 25 p. GA 1.13:GAO-01-89 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-89 P0b002ee1803a3ac3 f:d0189 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-89 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-89 GAO-01-89 Privacy law Computer security Financial management systems Auditing standards Data integrity Application software Confidential communication Internal controls Financial statement audits Letter Report

This report presents the results of GAO's tests of the effectiveness of general and application controls that support the Army Corps of Engineers' key financial system. This system processes military engineering, construction, and real estate projects and civil works projects involving the investigation, development, and maintenance of the nation's waters and related environmental resources. This report is also used for the required fiscal year 1999 financial statement audit of the Army Corps of Engineers, Civil Works. GAO found pervasive weaknesses in Corps computer controls at its data processing centers and other Corps sites revealed serious vulnerabilities that would allow both hackers and numerous legitimate users with valid access privileges to improperly modify, inappropriately disclose, or destroy sensitive and financial data, including Privacy Act data such as social security numbers and other personal information among others. These general application control weaknesses impair the Corps' ability to ensure the confidentially and availability of data contained in the financial system. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-89/html/GAOREPORTS-GAO-01-89.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-89/pdf/GAOREPORTS-GAO-01-89.pdf GAO-01-89 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-89 Letter Report GAO-01-89; Financial Management: Significant Weaknesses in Corps of; Privacy law Computer security Financial management systems Auditing standards Data integrity Application software Confidential communication Internal controls Financial statement audits Title 31 Section 331 31 U.S.C. 331