The Federal Bureau of Investigation's Efforts to Combat Crimes Against Children

Audit Report 09-08
January 2009
Office of the Inspector General

Statement on Internal Controls

As required by the Government Auditing Standards we tested as appropriate, internal controls involving auditee operations and procedures pertaining to our audit objectives. In planning and performing our audit, we considered the FBI’s internal controls to determine whether significant deficiencies existed. A deficiency in an internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to timely prevent or detect (1) impairments to the effectiveness and efficiency of operations, (2) misstatements in financial or performance information, or (3) violations of laws and regulations. This evaluation was not made for the purpose of providing assurance on the auditee’s internal control structure as a whole. FBI management is responsible for the establishment and maintenance of internal controls.

Through our audit testing, we found no significant deficiencies in the FBI’s internal controls that we believe would affect its ability to effectively and efficiently operate, to correctly state financial and performance information, and to ensure compliance with laws and regulations.

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. This restriction is not intended to limit the distribution of this report, which is a matter of public record.


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