Information Technology Management Letter for the FY 2009 Immigration Customs Enforcement Financial Integrated Audit

摘要

We have audited the consolidated balance sheet of the Immigration and Customs Enforcement (ICE), a component of the U.S. Department of Homeland Security (DHS), as of September 30, 2009 and the related consolidated statements of net cost, changes in net position, and the combined statement of budgetary resources (hereinafter referred to as consolidated financial statements) for the year then ended. In planning and performing our audit of the consolidated financial statements of ICE, in accordance with auditing standards generally accepted in the United States of America, we considered ICE's internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the consolidated financial statements but not for the purpose of expressing an opinion on the effectiveness of ICE's internal control.