United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2008-06-04 monographic deposited born digital 39 p. GA 1.13:GAO-08-368R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-368R P0b002ee180380ac8 f:d08368r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-368R machine generated eng fdlp REPORT GAOREPORTS-GAO-08-368R GAO-08-368R Access control Accounting procedures Contract oversight Data collection Data integrity Documentation Federal regulations Financial management Financial management systems Financial statement audits Financial statements Internal controls Policy evaluation Program evaluation Program management Records management Tax administration systems Tax information confidentiality Tax return audits Taxpayers Human capital management Employees Staff utilization Correspondence A82258 In November 2007, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of, and for the fiscal years ending, September 30, 2007, and 2006, and on the effectiveness of its internal controls as of September 30, 2007. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). The purpose of this report is to discuss issues identified during our audit of IRS's financial statements as of, and for the fiscal year ending, September 30, 2007, regarding internal controls that could be improved for which we currently do not have a specific recommendation outstanding. Although not all of these issues were discussed in our fiscal year 2007 audit report, they all warrant management's consideration. This report contains 24 recommendations that we are proposing IRS implement to improve its internal controls. We will issue a separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports, including this one. We conducted our audit in accordance with U.S. generally accepted government auditing standards. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-368R/html/GAOREPORTS-GAO-08-368R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-368R/pdf/GAOREPORTS-GAO-08-368R.pdf GAO-08-368R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-368R Correspondence GAO-08-368R; Management Report: Improvements Needed in IRS's Internal Controls; Access control Accounting procedures Contract oversight Data collection Data integrity Documentation Federal regulations Financial management Financial management systems Financial statement audits Financial statements Internal controls Policy evaluation Program evaluation Program management Records management Tax administration systems Tax information confidentiality Tax return audits Taxpayers Human capital management Employees Staff utilization Volume 108 Page 2382 108 Stat. 2382 Volume 110 Page 3009 110 Stat. 3009 Volume 119 Page 2396 119 Stat. 2396 Volume 121 Page 8 121 Stat. 8 Public Law 103-329 Public Law 104-208 Public Law 109-115 Public Law 110-5