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首页> 美国政府科技报告 >Independent Accountant's Report on Agreed-Upon Procedures: Federal Information Security Management Act Evaluation for the Year Ending September 30, 2005
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Independent Accountant's Report on Agreed-Upon Procedures: Federal Information Security Management Act Evaluation for the Year Ending September 30, 2005

机译：独立会计师关于商定程序的报告：2005年9月30日终止的联邦信息安全管理法评估年度报告

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This report includes the agreed-upon procedures and the results from applying those procedures, specified by the Farm Credit Administration's (FCA) Office of Inspector General, solely to assist with the annual evaluation of FCA's security program and practices and reporting requirements of the Federal Information Security Management Act (FISMA) submitted to the Office of Management and Budget (OMB). FCA is an independent agency in the executive branch of the U. S. Government. It is responsible for the regulation and examination of the banks, associations, and related entities that collectively comprise what is known as the Farm Credit System (System). FCA promulgates regulations to implement the Farm Credit Act of 1971, and examines System institutions for compliance with the Act, regulations, and safe and sound banking practices. The system evaluations were performed following guidance issued by the National Institute of Standards and Technology (NIST) Self-assessment guide. The Office of Inspector General, determined the critical elements that represent essential tasks for establishing compliance with FISMA, and the guidelines issued by OMB, the Government Accountability Office (GAO), the Chief Information Officer (CIO) Council, and applicable NIST guidance for each control category, including: (1) documented security policies; (2) documented security procedures; (3) implemented security procedures and controls; (4) tested and reviewed security procedures and controls; and (5) fully integrated security procedures and controls. No exceptions were noted during the performance of the agreed-upon procedures for determining FCA's compliance with FISMA.

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