Rapid and dramatic advances in information technology (IT), while offering tremendous benefits, have also created significant and unprecedented risks to government operations. Federal, state, and local governments depend heavily on information systems (IS) security measures to avoid data tampering, fraud, inappropriate access to and disclosure of sensitive information, and disruptions in critical operations. These risks are expected to only continue to escalate as wireless and other technologies emerge. Government auditors, to be effective instruments of accountability, need to be able to evaluate IS security and offer recommendations for reducing the security risk to an acceptably low level.
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