Financial Management Service: Significant Weaknesses in Computer Controls.
Abstract
The pervasive weaknesses we identified in FMS' computer controls at each of its data centers during our fiscal year 1998 audit renders FMS' overall security control environment ineffective in identifying, deterring, and responding to computer control weaknesses in a timely manner. Our follow-up on the status of FMS' corrective actions to address weaknesses identified in our fiscal year 1997 audit found that FMS had only corrected or mitigated the risks associated with 24 of 72 computer control weaknesses discussed in our "Limited Official Use report issued on July 31, 1998. During the fiscal year 1998 audit, we found new general computer control weaknesses in entitywide security planning and management, access controls, system software, and application software development and change controls. We also identified weaknesses in the authorization controls over all six of the key FMS financial applications we reviewed. In addition, we identified an accuracy control weakness over one of the six key FMS financial applications and a completeness control weakness over another one of the six key FMS financial applications.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 1999
- Accession Number
- ADA368865
Entities
Organizations
- United States Government Accountability Office