tailieunhanh - DHS’ Oversight of Interoperable Communications

In the first year of an internal audit start-up, companies typically do not have a formal baseline from which to evaluate the effectiveness of control activities. As such, the initial risk assessment and audit plan are developed primarily at inherent risk level. Inherent risks are those present in the normal course of conducting business activities. These include external risks such as changes to global, national and economic climates, as well as technological, legal and political changes. Inherent risks also include internal factors that warrant special attention including changes in operating systems, new product launches, entry to new markets, management and organisational changes and expansion of foreign operations | Department of Homeland Security Office of Inspector General DHS Oversight of Interoperable Communications OIG-13-06 November 2012 OFFICE OF INSPECTOR GENERAL Department of Homeland Security Washington DC 20528 November 2 2012 MEMORANDUM FOR FROM The Honorable Rafael Borras Under Secretary for Management Charles K. Edwards Acting Inspector General SUBJECT DHS Oversight of Interoperable Communications Attached for your action is our final report DHS Oversight of Interoperable Communications. We incorporated the formal comments from the Departmental GAO-OIG Liaison Office in the final report. The report contains two recommendations aimed at improving oversight of interoperable radio communications. Your office concurred with one of the recommendations. As prescribed by the Department of Homeland Security Directive 077-01 Follow-Up and Resolutions for the Office of Inspector General Report Recommendations within 90 days of the date of this memorandum please provide our office with a written response that includes your 1 agreement or disagreement 2 corrective action plan and 3 target completion date for each recommendation. Also please include responsible parties and any other supporting documentation necessary to inform US about the current status of the recommendation. Until your response is received and evaluated the recommendations will be considered open and unresolved. Based on information provided in your response to the draft report we consider the second recommendation resolved. Once your office has fully implemented the recommendation please submit a formal closeout letter to US within 30 days so that we may close the recommendation s . The memorandum should be accompanied by evidence of completion of agreed-upon corrective actions and of the disposition of any monetary amounts. Consistent with our responsibility under the Inspector General Act we are providing copies of our report to appropriate congressional committees with oversight and .