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 2002-10-01 monographic deposited born digital 40 p. GA 1.13:GAO-03-273G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-273G P0b002ee18038aa77 f:d03273g DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-03-273G machine generated eng fdlp REPORT GAOREPORTS-GAO-03-273G GAO-03-273G Accounting procedures Auditing standards Computer security Data integrity Information systems Internal controls Other Written Product A05523 GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-273G/html/GAOREPORTS-GAO-03-273G.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-273G/pdf/GAOREPORTS-GAO-03-273G.pdf GAO-03-273G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-273G Other Written Product GAO-03-273G; Assessing the Reliability of Computer-Processed Data; Accounting procedures Auditing standards Computer security Data integrity Information systems Internal controls