Financial Management: Significant Weaknesses in Corps of Engineers' Computer Controls

United States. General Accounting Office.

United States. General Accounting Office.

关键词: Government accountability -- United States.;    auditing and financial management;    financial management;    letter report;   

RP-ID  :  GAO-01-89
RP-ID  :  229734

美国|英语

来源: UNT Digital Library

【 摘 要 】

A letter report issued by the General Accounting Office with an abstract that begins "GAO tested the effectiveness of general and application controls that support the Army Corps of Engineers' key financial system. This system processes military engineering, construction, and real estate projects and civil works projects involving the investigation, development, and maintenance of the nation's waters and related environmental resources. GAO found pervasive weaknesses in computer controls at the Corps' data processing centers. Other Corps sites revealed serious vulnerabilities that would allow both hackers and legitimate users with valid access privileges to improperly modify, inappropriately disclose, or destroy sensitive and financial data, including social security numbers and other personal information. These weaknesses undermine the Corps' ability to ensure the confidentiality and availability of data in the financial system."