The Federal Bureau of Investigation's Efforts to Protect the Nation's Seaports
(Redacted and Unclassified)

Audit Report 06-26
March 2006
Office of the Inspector General

Statement on Internal Controls

In planning and performing our audit, we considered the FBI’s internal controls for the purpose of determining audit procedures. This evaluation was not made for the purpose of providing assurance on the internal control structure as a whole. However, we noted certain matters that we consider to be reportable conditions under the Government Auditing Standards.

Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the FBI’s ability to manage its maritime terrorism efforts. As discussed in the Findings and Recommendations sections of this report, we found that:

  • The FBI does not allocate the amount of its resources dedicated to maritime terrorism based on the maritime threat;

  • The FBI does not ensure that every intelligence product cites an intelligence requirement;

  • The FBI does not ensure that all indicators with a nexus to terrorism in the human smuggling collection set includes a reporting requirement to the relevant officials in the CTD;

  • The FBI does not have a threat-based or risk-based method of allocating MLAs to its different divisions and field offices;

  • The FBI cannot measure the amount of resources devoted to maritime efforts;

  • The Manual of Investigative Operations and Guidelines does not clearly state which types of exercises, special events, and FBI responses require an after-action report; and

  • The FBI does not ensure that its field offices submit annual critical incident reports to the Critical Incident Response Group.

Because we are not expressing an opinion on the FBI’s internal control structure as a whole, this statement is intended solely for the information and use of the FBI in managing its maritime terrorism efforts. This restriction is not intended to limit the distribution of this report, which is a matter of public record.

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