General Accounting Office, The Assets, Liabilities, and Vulnerabilities of Information (Apr. 11, 1984) (not available online).
A paper was presented at the 1984 International Conference on Computer Capacity Management which described the procedures and criteria used by the GAO in auditing Federal agency information resources management. The paper described methods of quantifying information, some aspects of the vulnerabilities of information, and attendant protection systems with their impacts on valuation.
Both cost-based valuation and appraisal-based valuation were discussed. It was stated that the valuation method used should provide a measure of the level of protection required for information and the protection cost warranted. Consideration should also be given to the value of sources of information outside the organization.