GAE2406. Changes to FAM & FISCAM

This session will inform participants about the significant changes to the GAO/CIGIE Financial Audit Manual (FAM) and GAO Federal Information System Controls Audit Manual (FISCAM), which are to be released soon, as well as how they should consider and implement those changes in their audit work.


Learning Objectives:

  • Identify the significant changes to the GAO/CIGIE FAM Volumes 1 and 2 and how those changes affect federal financial statement audits for 2024.
  • Identify the significant changes to the GAO FISCAM and how those changes affect federal IS controls assessments for 2025.
Date/Time
–
CPE Credits
1.5
NASBA Field of Study
Auditing (Governmental)
Level
Basic
Prerequisites
1 - 2 years
Advanced Preparation
None
Speakers
Image of Robert Dacey

Robert Dacey

CPA, JD
Chief Accountant
U.S. Government Accountability Office
Image of Nicole Burkart

Nicole Burkart

CPA, CGFM
Assistant Director, Financial Management and Assurance
U.S. Government Accountability Office
Image of Carrie Morrison

Carrie Morrison

Assistant Director, Financial Management and Assurance
U.S. Government Accountability Office
Image of Dawn Simpson

Dawn Simpson

CPA
Director
U.S. Government Accountability Office