esses were identified in the area of application software development/change control, which represents one of General Accounting Office's (GAO) six FISCAM general controls. 5 EFTA00122339 • Users are limited to what transactions they can enter; • Master files are configured to assist with identifyi

eneral control review identified weaknesses in one of the six general control areas that we tested (the system development/change control process). FISCAM was developed by the General Accounting Office (GAO) and describes the computer-related controls that should be considered when assessing the integr