In planning and performing our audit of the TSC, we considered its control structure for the purpose of determining our audit procedures. This evaluation was not made for the purpose of providing assurance on the TSC management control structure as a whole. However, we noted certain matters involving management controls that we considered 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 operations of the management control structure that, in our judgment, could adversely affect the TSC’s ability to maintain and disseminate accurate and complete information on known or suspected terrorists used during watchlist screening. We identified weaknesses in the TSC’s internal control structure that resulted in inaccurate and incomplete watchlist records and terrorist identities not being correctly exported to downstream watchlist databases. These issues are discussed in Findings I, II, and III of the report.
Because we are not expressing an opinion on the TSC’s management control structure as a whole, this statement is intended solely for the information and use of the TSC management. This restriction is not intended to limit the distribution of the report.