Financial Management Service: Significant Weaknesses in Computer Controls

Abstract

In connection with fulfilling our requirement to audit the U.S. government's fiscal year 1999 financial statements, we reviewed the general and application computer controls over key financial systems maintained and operated by the Department of the Treasury's Financial Management Service (FMS). These systems, some of which are operated and maintained by contractors and the Federal Reserve Banks (FRB), are critical to FMS' mission of serving as the government's financial manager, central disburser, collections agent, and reporter of financial information. On September 22, 2000, we issued a Limited Official Use report to you detailing the results of our review. This excerpted version of the report for public release summarizes (1) the significant weaknesses we identified and recommendations we made and (2) our follow-up on previously reported weaknesses.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 2000
Accession Number
ADA382366

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Cyber

DTIC Thesaurus Topics

  • Application Software
  • Computer Access Control
  • Computer Network Security
  • Computer Programming
  • Computer Programs
  • Computer Security Software
  • Computers
  • Cybersecurity
  • Data Centers
  • Financial Management
  • Governments
  • Information Systems
  • Operating Systems
  • Security
  • Security Personnel
  • System Software
  • Vulnerability

Readers

  • Defense Financial Management and Audit.