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Proposed Changes to GAO’s FISCAM Panel Discussion

October 2, 2023 @ 2:45 pm - 4:45 pm EDT

Proposed Changes to GAO’s FISCAM Panel Discussion

Proposed Changes to GAO’s FISCAM Panel Discussion

On July 20, 2023, GAO issued an exposure draft of the revised Federal Information System Controls Audit Manual (FISCAM). FISCAM presents a methodology for assessing the design, implementation, and operating effectiveness of information system (IS) controls. GAO first issued FISCAM in 1999 and last issued a revision in 2009. GAO is requesting comments on the exposure draft from federal, state, and local government officials; managers and auditors at all levels of government; professional organizations; public interest groups; and other interested parties. When issued in final form, this revision will supersede the February 2009 revision.

This panel discussion will provide attendees with an opportunity to learn more about the proposed revisions and ask questions before the comment period ends (comments due no later than October 18, 2023).  IT advisory or audit professionals that serve or support the Public Sector should attend this event.

Registration closes on October 1, 2023 @ 12pm.   This is a free virtual event.

Register Today!


Event Sponsor

The ISACA Greater Washington D.C. Chapter is proud to have Cotton, A Sikich Company as the sponsor for this event. 

Founded in 1981, Cotton is a certified public accounting firm headquartered in historic Old Town Alexandria, Virginia. Cotton has focused our practice on providing services predominantly for governmental agencies and programs, and we have continued to expand both our client base and our range of services. Today, Cotton provides a full range of audit, accounting, IT, and management consulting services. In 2022, Cotton was acquired by Sikich LLP, a global company specializing in technology-enabled professional services. With more than 1,500 employees, Sikich draws on a diverse portfolio of technology solutions to deliver transformative digital strategies and ranks as one of the largest CPA firms in the United States. From corporations and not-for-profits to state and local governments and federal agencies, Sikich clients utilize a broad spectrum of services and products to help them improve performance and achieve long-term, strategic goals.



2:45 PM – 2:55 PM

Opening Remarks

3:00 PM – 4:40 PM

Presentation: 2023 FISCAM Exposure Draft, follow-up with Q&A



4:40 PM – 4:45 PM

Closing Remarks



Loren Schwartz
Partner, Cotton, A Sikich Company

Loren Schwartz joined Cotton in May 2002 and was elected a partner in April 2003. Loren has more than 25 years of diversified information system audit, financial and operational audit, privacy, and risk management consulting experience. He directs many of the firm’s major information technology reviews and audits.

Loren’s experience includes directing and participating in a wide range of system reviews, Federal Information Security Modernization Act (FISMA) audits, financial statement audits, process re-engineering improvement projects, and audits of internal management controls of automated information systems. He has directed projects with clients ranging in size from start-up entrepreneurial organizations to Fortune 500 organizations. His industry experience includes both commercial and governmental clients. He also has conducted speaking engagements for well-known industry organizations on a variety of Information Technology (IT) -related topics.

Loren holds a Bachelor of Science degree in Accounting from Virginia Polytechnic Institute and State University. He is a Certified Public Accountant (CPA), a Certified Information Systems Security Professional (CISSP), and a Certified Information Systems Auditor (CISA). He is an active member of the American Institute of Certified Public Accountants (AICPA) and the ISACA Greater Washington D.C. Chapter



Robert Dacey

Robert Dacey
Chief Accountant, GAO

Mr. Dacey is Chief Accountant for the United States Government Accountability Office (GAO) and a member of the Federal Accounting Standards Advisory Board. Mr. Dacey has provided leadership for significant GAO efforts in financial accounting and auditing, as well as audits and testimony related to information security, homeland security, and other information technology areas. He previously served as a member of the AICPA Auditing Standards Board and the International Public Sector Accounting Standards Board, and as Chair of the AGA’s CEAR Board. Mr. Dacey is a CPA and CGFM. He received a B.B.A., magna cum laude, from the University of Cincinnati and a J.D. from the George Mason University School of Law.

Nicole Burkart

Nicole McGuire Burkart
Assistant Director, GAO

Ms. Burkart is an Assistant Director in GAO’s Financial Management and Assurance team. She leads the information system controls assessments performed in connection with multiple GAO financial audits. She is also involved in the maintenance of GAO’s audit methodologies and led the recent efforts to revise FISCAM. Ms. Burkart served on the AICPA Attestation Standards Task force to clarify the attestation standards, supporting the issuance of SSAE No. 18 and SAS No. 130. Ms. Burkart is also an alumnus of the AICPA’s second annual Leadership Academy, Class of 2010. Ms. Burkart is a CPA and CGFM. She received a Bachelor of Science degree, summa cum laude, from Elmira College.


Virtual Meeting Information

  • This event will be presented through Zoom.
  • Prior to the event, participants must install the Zoom app on their respective devices or use the web-based Zoom. Calling via the phone may not be entitled to CPE credits.
  • Participants must respond to all the poll questions via the Zoom polling feature or chat log in order to receive NASBA CPE credits.
  • The ISACA Greater Washington, D.C. Chapter will not be responsible for the participant’s inability to respond to the polls.


Event Questions and Policies

Registration Questions

If you have any registration questions about this event, please contact the chapter using the Registration Contact Form.

If you have CPE questions after the event has concluded, please contact the chapter using the CPE Contact Form.


Cancellation and Refund Policy

Cancellation and refund for advance registrations is allowed if cancellations are submitted through the registration system. Refunds vary depending on the date of cancellation. See ISACA GWDC Event Policies for details.

If ISACA GWDC cancels the event, all registrants will be notified as soon as possible through email at the email address provided during registration. Full refunds will be provided.


Complaint Policy

The GWDC welcomes your comments, complaints, suggestions, questions, and other feedback concerning our website information and services. All complaints should be submitted through the Registration Contact Form.


CPE Information

Earn up to 2 Continuing Professional Education (CPE) credit in the area of Information Technology. The ISACA® Greater Washington, D.C. Chapter is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org


CPE Distribution and Evaluation Survey

CPEs will be distributed via e-mail along with the event evaluation survey after the completion of the event. Attendees must be present for the full event to receive full CPE credit.


Learning Objective

After attending this event, attendees will obtain an understanding of (1) the major proposed changes to FISCAM, (2) the impact of such changes on IS controls assessments, and (3) the timeframe for public exposure and next steps.


CPE-Related Details

  • Prerequisites: None
  • Advance Preparation: None
  • Program Knowledge Level: Basic
  • Delivery Method:  Group Internet Based
  • Field of Study:  Information Technology – Technical


October 2, 2023
2:45 pm - 4:45 pm EDT
Event Category:
Event Tags:
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Virtual Event


Avneet Sabharwal