Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2012 Department of Homeland Security Financial Statement Audit [open pdf - 371KB]
From the Document: "In connection with our engagement to audit the financial statements of DHS as of and for the year ended September 30, 2012, we performed an evaluation of the general Information Technology (IT) controls (GITCs) at ICE [U.S. Immigration and Customs Enforcement] to assist in planning and performing our audit engagement. The Federal Information System Controls Audit Manual (FISCAM), issued by the GAO [Government Accountability Office], formed the basis of our GITC evaluation procedures."
Department of Homeland Security, Office of Inspector General, Report No. OIG-13-60
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/