Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2013 Department of Homeland Security's Financial Statement Audit [open pdf - 385KB]
From the Objective: "We have audited the financial statements of the U.S. Department of Homeland Security (DHS or Department) for the year ended September 30, 2013 (referred to herein as the 'fiscal year (FY) 2013 financial statements'). In connection with our audit of the FY 2013 financial statements, we performed an evaluation of selected general information technology (IT) controls (GITCs) and IT application controls at U.S. Immigration and Customs Enforcement (ICE) to assist in planning and performing our audit engagement."
Department of Homeland Security, Office of Inspector General, Report No. OIG-14-85
Office of Inspector General, Department of Homeland Security: https://www.oig.dhs.gov/