In planning and performing our audit, we considered the FBI’s internal controls for determining our 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 generally accepted 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 resolve terrorist threats. As discussed in the Findings and Recommendations sections of this report, we found that:
- controls need to be developed to ensure all required threats and suspicious incidents are: (1) included in Guardian, (2) addressed in a timely manner, and (3) properly entered into Guardian; and
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 terrorist threat resolution efforts. This restriction is not intended to limit the distribution of this report, which is a matter of public record.