KPMG LLP evaluated selected general IT controls, IT entity-level controls, and business process application controls at DHS components. KPMG determined that the DHS components had made progress in remediating certain IT deficiencies we reported in FY 2014. Approximately 48 percent of the prior year IT deficiencies identified were repeated. The majority of the deficiencies identified by KPMG resulted from a lack of properly documented, fully designed and implemented, adequately detailed, and consistently implemented financial system controls to comply with requirements of DHS Sensitive Systems Policy Directive 4300A, Information Technology Security Program, and National Institute of Standards and Technology guidance. The deficiencies collectively limited DHS’ ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability. The deficiencies at Customs and Border Protection, the United States Coast Guard, the Federal Emergency Management Agency, and U.S. Immigration and Customs Enforcement adversely impacted the internal controls over DHS’ financial reporting and its operation, and collectively represent a material weakness reported in the FY 2015 DHS Agency Financial Report.
Information Technology Management Letter for the FY 2015 Department of Homeland Security Financial Statement Audit