What key component of security audits does the GAO manual focus on?

The GAO (Government Accountability Office) manual primarily emphasizes financial statement audits as a key component of security audits. Financial statement audits are critical for ensuring the accuracy and reliability of financial reporting within organizations, particularly in government entities and organizations that handle public funds. These audits assess the integrity of financial information and provide assurance that the financial statements are free from material misstatement, whether caused by fraud or error.

The focus on financial statement audits within the context of security audits reflects the importance of establishing robust internal controls and ensuring compliance with relevant regulations, which are essential for maintaining public trust and effective governance. This aspect of security audits helps organizations identify any weaknesses or vulnerabilities in their financial reporting processes, thereby enhancing their overall security posture. Other options may be relevant in different contexts, but the GAO manual clearly identifies financial statement audits as a foundational piece in the broader framework of security auditing.