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 2002-01-31 monographic deposited born digital 27 p. GA 1.13:GAO-02-317 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-317 P0b002ee180391cb3 f:d02317 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-02-317 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-317 GAO-02-317 Computer security Financial management systems Financial statement audits Internal controls Other Written Product A02697

The Financial Management Service's (FMS) security controls fell short in promptly identifying, deterring, and responding to computer control weaknesses. Consequently, billions of dollars of payments and collections are vulnerable to loss or fraud, sensitive data are at risk of inappropriate disclosure, and critical computer-based operations are vulnerable to serious disruptions. During its fiscal year 2000 audit, GAO found new computer control weaknesses in the entity-wide security management program, access controls, and system software. GAO also identified weaknesses in the authorization and completeness controls over one key FMS financial application. As of September 2000, FMS had corrected or mitigated the risks associated with 35 of the 61 computer control weaknesses. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-317/html/GAOREPORTS-GAO-02-317.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-317/pdf/GAOREPORTS-GAO-02-317.pdf GAO-02-317 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-317 Other Written Product GAO-02-317; Financial Management Service: Significant Weaknesses in Computer Controls Continue; Computer security Financial management systems Financial statement audits Internal controls Title 31 Section 3512 31 U.S.C. 3512 Title 131 Section 331(e) 131 U.S.C. 331(e)