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Federal Bureau of Investigation's Implementation of Information Technology Recommendations

Report No. 03-36
September 2003
Office of the Inspector General

Statement on Management Controls

In planning and performing our audit of the FBI's implementation of OIG recommendations related to information technology, we considered the FBI's management controls for the purpose of determining our audit procedures. This evaluation was not made for the purpose of providing assurance on the management control structure as a whole; however, we noted certain matters that we consider to be reportable conditions under Government Auditing Standards.

Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the management control structure that, in our judgment, could adversely affect the FBI's ability to track, resolve, and implement audit and investigation recommendations. During our audit, we found the following management control deficiency - the FBI lacked a fully established and documented process that ensures recommendations are implemented in a timely and consistent manner.

Because we are not expressing an opinion on the FBI's management control structure as a whole, this statement is intended solely for the information and use of the FBI in managing its recommendation resolution and closure process.