Specifications include, but are not limited to: Qualified and independent proposers who will conduct an information systems general and business process application controls review of the Financial Information System for California (control review), as well as key interfaces and other supplemental applications (when applicable). This control review will encompass an evaluation of the design and implementation of all relevant controls, as defined by the American Institute of Certified Public Accountants (AICPA), Statements on Auditing Standards (AU-C section 315), and the United States Government Accountability Office’s (GAO) Federal Information Systems Control Audit Manual (FISCAM), to determine whether such controls can effectively prevent, or detect and correct, errors or fraud that could result in material misstatements to the State of California’s Comprehensive Annual Financial Report (CAFR). The State Auditor will rely upon the results of the control review when determining the nature, timing, and extent of further planned audit procedures. The services requested through this RFP require the performance of a control review of fiscal years ending June 30, 2019 and June 30, 2020. The State Auditor may exercise an option to extend the contract to include a third fiscal year ending June 30, 2021. The State’s fiscal year begins on July 1 and ends on June 30.