The Department of Justice's Litigation Case Management System

Audit Report 09-22
March 2009
Office of the Inspector General

Statement on Internal Controls

As required by the Government Auditing Standards we tested as appropriate, internal controls significant within the context of our audit objective. 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. Our evaluation of the Department’s internal controls was not made for the purpose of providing assurance on its internal control structure as a whole. The Department’s management is responsible for the establishment and maintenance of internal controls.

As noted in this report, we identified deficiencies in the Department’s internal controls that are significant within the context of the audit objective and based upon the audit work performed that we believe adversely affect the Department’s ability to complete the LCMS project in an timely and cost effective manner.

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


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