Information Technology Management Letter for the Citizenship and Immigration Services Component of the FY 2012 Department of Homeland Security Financial Statement Audit [open pdf - 459KB]
From the Document: "In connection with our financial statement audit 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 USCIS [U.S. Citizenship and Immigration Services] to assist in planning and performing our audit. The DHS Immigration and Customs Enforcement (ICE) hosts a key financial application for USCIS. As such, our audit procedures over GITCs for USCIS included testing of ICE's Federal Financial Management System (FFMS) policies, procedures, and practices, as well as USCIS policies, procedures and practices at USCIS' Headquarters."
Department of Homeland Security, Office of Inspector General, Report No. OIG-13-81
Department of Homeland Security, Office of the Inspector General: http://www.oig.dhs.gov/