Information Technology Management Letter for the FY 2011 U.S. Customs and Border Protection Financial Statement Audit [open pdf - 378KB]
"We have audited the consolidated balance sheets of the U.S. Customs and Border Protection (CBP), a component of the U.S. Department of Homeland Security (DHS), and related consolidated statements of net cost, changes in net position, and custodial activity, and the combined statements of budgetary resources (hereinafter, referred to as 'consolidated financial statements') as of September 30, 2011 and 2010. In connection with our audit of CBP's consolidated financial statements, we performed an evaluation of general information technology controls (GITCs), to assist in planning and performing our audit. The 'Federal Information System Controls Audit Manual' (FISCAM), issued by the Government Accountability Office (GAO), formed the basis of our GITC evaluation procedures. The scope of the GITC evaluation is further described in Appendix A. FISCAM was designed to inform financial auditors about information technology (IT) controls and related audit concerns to assist them in planning their audit work and to integrate the work of auditors with other aspects of the financial audit."
Department of Homeland Security, Office of Inspector General, Report No. OIG-12-77
United States. Dept. of Homeland Security. Office of Inspector General: http://www.oig.dhs.gov/