Author: Unknown
Publisher: DIANE Publishing
Keywords: controls, foreign, nationals, improvement, technology, need, transfers, department, commerce, over, export
Number of Pages: 34
Published:
ISBN-10: 1428944583
ISBN-13: 9781428944589

Author: John B. Stephenson
Publisher: DIANE Publishing
Keywords: sites, could, protect, controls, public, effectiveness, waste, improved, hazardous
Number of Pages: 66
Published: 2005-11-01
ISBN-10: 1422301753
ISBN-13: 9781422301753

The EPA's Superfund & Resource Conservation & Recovery Act (RCRA) programs were established to clean up hazardous waste sites. Because some sites cannot be cleaned up to allow unrestricted use, institutional controls -- legal or administrative restrictions on land or resource use to protect against exposure to the residual contamination -- are placed on them. This report reviews the extent to which: (1) institutional controls are used at Superfund & RCRA sites; & (2) EPA ensures that these controls are implemented, monitored, & enforced. Also reviews EPA's challenges in implementing control tr

Author: Robert Dacey
Publisher: DIANE Publishing
Keywords: manual, fiscam, audit, controls, information, system, federal
Number of Pages: 601
Published: 2010-11
ISBN-10: 1437914063
ISBN-13: 9781437914061

FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at

Author: Gregory C. Wilshusen
Publisher: DIANE Publishing
Keywords: consistently, implement, effective, controls, needs, commission, security, securities, exchange, information
Number of Pages: 27
Published: 2009-08
ISBN-10: 1437915116
ISBN-13: 9781437915112

In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the SEC relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. This report assessed: (1) the status of SEC's actions to correct previously reported information security weaknesses; and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information syste

Author: Belva M. Martin
Publisher: DIANE Publishing
Keywords: systems, proposed, treaties, countries, selected, controls, observations, export
Number of Pages: 44
Published: 2010-10
ISBN-10: 1437935516
ISBN-13: 9781437935516

The U.S. gov¿t. annually controls billions of dollars worth of U.S. arms and dual-use items exported to its allies and partners through a system of laws, reg¿s., and processes. Weaknesses in this system led the auditor to include export controls as part of a high-risk area and called for a reexamination, including evaluating alternative approaches. Increasing international collaboration on defense programs also makes it important to understand how other countries control exports. Proposed treaties would change the process for the export or transfer of certain U.S. arms to the U.K. and Austra

Author: Jeanette M. Franzel
Publisher: DIANE Publishing
Keywords: improper, reducing, payments, congressional, testimony, oversight, effective, audits, role, helping, ensure, contract
Number of Pages: 34
Published: 2011-04-01
ISBN-10: 1437981119
ISBN-13: 9781437981117

Gov't. agencies are increasingly reliant on contractors to execute their missions. The gov't. needs strong controls to provide reasonable assurance that these contract funds are not being lost to improper payments (fraud and errors), waste, and mis-management. Effective contract oversight, which includes effective internal controls throughout the contracting process, is essential to protecting gov't. and taxpayer interests. This testimony describes the: (1) contracting cycle and related internal controls; (2) Defense Contract Audit Agency and its role in performing contract audits for fed. age

Author: Kay L. Daly
Publisher: DIANE Publishing
Keywords: collection, billing, practices, congressional, testimony, inappropriate, results, ineffective, care, medical, center, controls, health
Number of Pages: 13
Published: 2010-02
ISBN-10: 1437924328
ISBN-13: 9781437924329

Daly was asked to testify on billing practices of the Department of Veterans Affairs (VA). She had previously reported that continuing problems in billing and collection processes at VA impaired its ability to maximize revenue from private insurance companies (third-party insurers). In June 2008, she reported on its follow-up review that: (1) evaluated VA billing controls; (2) assessed VA-wide controls for collections; and (3) determined the effectiveness of VA oversight over third-party billings and collections. To perform the review, Daly conducted case-study analyses of the third-party bill