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This guide provides a logical framework for evaluating information technology acquisitions. It focuses on audit guidance on: (1) management and user support; (2) project staffing; (3) needs, requirements, and specifications; (4) alternatives; (5) solicitation documents; (6) source selection; (7) contract management; and (8) test and acceptance.
It incorporates a risk assessment methodology intended to reduce audit planning time and ensure that significant issues are included. It is based on a model of the acquisition process developed by the GAO in cooperation with a wide range of federal and private sector officials. ’The model outlines the process used to acquire information technologies and identifies elements of the process that are essential for planning and carrying out acquisitions.