Bureau of the Public Debt: Areas for Improvement in Information Systems Controls, GAO-13-416R, May 2013.

摘要

GAO is required to audit the consolidated financial statements of the U.S. government. Because of the significance of the federal debt held by the public to the governmentwide financial statements, GAO audits BPD's Schedules of Federal Debt annually. As part of these audits, GAO performs a review of information systems controls over key BPD financial systems relevant to the Schedule of Federal Debt. This report presents the deficiencies identified during GAO's fiscal year 2012 testing of information systems controls over key BPD financial systems relevant to the Schedule of Federal Debt. This report also includes the results of GAO's follow-up on the status of BPD's corrective actions to address information systems control-related deficiencies and associated recommendations contained in GAO's prior years reports and open as of September 30, 2011.