Independent Auditors' Report on DHS' FY 2015 Financial Statements and Internal Control Over Financial Reporting [open pdf - 2MB]
From the Highlights: "Sound financial practices and related management operations, reliable financial systems, and effective internal controls are essential for reliable, timely financial information that supports management decision making needed to achieve the Department of Homeland Security's (DHS) mission. [...] KPMG LLP [Klynveld Peat Marwick Goerdeler limited liability partnership] made 45 recommendations to address seven significant deficiencies, including issues related to financial reporting; information technology controls; and property, plant and equipment."
Department of Homeland Security, Office of Inspector General, Report No. OIG-16-06
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/