Citation Edit

General Accounting Office, IRS Information Systems: Weaknesses Increase Risk of Fraud and Impair Reliability of Management Information (GAO/AIMD-93-34) (Sept. 22, 1993) (full-text).

Overview Edit

This report discusses weaknesses in general controls over the Internal Revenue Service's (IRS) computerized information systems. General controls affect the overall 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. Such controls are critical to IRS' ability to safeguard assets, maintain the confidentiality of taxpayer data, and ensure the reliability of financial management information.

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