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Management Discussion and Analysis_part7

Phụ lục I Vật liệu điểm yếu, suy giảm đáng kể, và các vấn đề pháp lý thông tin tài chính được sử dụng bởi quản lý và làm tăng nguy cơ là cơ quan nhạy cảm và thông tin người nộp thuế có thể bị tổn hại. Những thiếu sót này cũng làm tăng nguy cơ lỗi | Appendix I Material Weaknesses Significant Deficiency and Compliance Issues financial information used by management and increase the risk that sensitive agency and taxpayer information may be compromised. These deficiencies also increase the risk that errors or irregularities may affect IRS s financial information and not be detected and corrected in time to prevent material misstatement of IRS s financial statements or other internal and external reports.24 During fiscal year 2011 IRS management devoted attention and resources to addressing the agency s information security controls. The agency developed enterprise-wide security initiatives that are designed to improve its controls and provide management with the ability to measure the state of IRS s controls. For example IRS formed cross-functional working groups with knowledge of the IRS internal systems to address identified areas considered at risk. Nevertheless the agency made limited progress in correcting information security weaknesses we identified in previous audits. IRS addressed approximately 15 percent of the 105 open recommendations that we had previously reported. For example IRS took action to address recommendations related to 1 encrypted data transfers for its Integrated Financial System IFS 25 thereby decreasing the risk that malicious users could capture sensitive information 2 upgraded domain name system servers thereby decreasing the risk that known vulnerabilities may not be mitigated and 3 improved the infrastructure supporting RRACS thereby decreasing the risk of exposure to unauthorized access or manipulation through the exploitation of known vulnerabilities. 24As discussed above measurements of materiality encompass both quantitative and qualitative considerations. Quantitative considerations refer to the dollar magnitude of actual or potential misstatements while qualitative considerations encompass surrounding circumstances which in the judgment of the auditors may significantly .