Federal Information System Controls Audit Manual (FISCAM) 2024 Revision

GAO maintains the Federal Information System Controls Audit Manual (FISCAM). The 2024 revision of FISCAM has gone through an extensive deliberative process, including focus groups; interviews with internal and external officials, stakeholders, and users; and the collection and incorporation of public comments. The views of all parties were thoroughly considered in finalizing the 2024 revision of FISCAM.

For more information, please visit the main FISCAM page, or contact Dawn B. Simpson at (202) 512-3406.

Effective Date

The 2024 revision of FISCAM is effective for engagements beginning on or after October 1, 2024.