Reports on Controls Placed in Operation and Tests of Operating Effectiveness for the Bureau of the Public Debt's Administrative Resource Center for the Period July 1, 2008 to June 30, 2009. Audit Report

摘要

We have examined the Bureau of Public Debt (BPD) Administrative Resource Center's (ARC's) description of its accounting and procurement processing, and general computer controls used for processing customer agencies transactions throughout the period July 1, 2010 to June 30, 2011 (description) and the suitability of the design and operating effectiveness of controls to achieve the related control objectives stated in the description. The description indicates that certain control objectives specified in the description can be achieved only if complementary customer agency controls and controls at the sub-service organizations contemplated in the design of BPD's controls are suitably designed and operating effectively, along with related controls at the service organization.