Management Report: Improvements Are Needed to Enhance the Internal Controls and Operating Effectiveness.

摘要

In November 2011, we issued our report on the results of our audit of the financial statements of the Internal Revenue Service (IRS) as of, and for the fiscal years ending, September 30, 2011, and 2010, and on the effectiveness of its internal control over financial reporting as of September 30, 2011. We also reported our conclusions on IRS's compliance with selected provisions of laws and regulations and on whether IRS's financial management systems substantially comply with the requirements of the Federal Financial Management Improvement Act of 1996. In March 2012, we issued a report on information security issues identified during our fiscal year 2011 audit, along with associated recommendations for corrective actions. The purpose of this report is to present internal control deficiencies identified during our audit of IRS's fiscal year 2011 financial statements for which we do not already have any recommendations outstanding.