IRS Information Systems: Weaknesses Increase Risk of Fraud and Impair Reliabilityof Management Information. Report to the Commissioner of the Internal Revenue Service

摘要

This report discusses weakness in general controls over the Internal RevenueService's (IRS) computerized information systems. General controls effectiveness and security of computer operations as opposed to being unique to any specific computer application. They include the organizational structure, operating procedures, software security features, and physical protections designed to ensure that only authorized changes are made to computer programs, that access to data is appropriately restricted, and that back-up and recovery plans are adequate to ensure the continuity of essential operations.