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The United States Government Accountability Office GAO November 2011 Report to Congressional Committees_part2

Tại sao GAO này có học Tiêu đề X của các Dodd-Frank Wall Street Cải cách và Đạo luật Bảo vệ người tiêu dùng, được gọi là người tiêu dùng Đạo luật Bảo vệ tài chính của năm 2010, Cục Bảo vệ tài chính tiêu dùng (CFPB). Các hành động chaan ý kiến về hiệu quả của kiểm soát nội bộ đối với báo cáo tài chính và có thể không đủ cho các mục đích khác | an opinion on the effectiveness of internal control over financial reporting and may not be sufficient for other purposes. Consequently our audit may not identify all deficiencies in internal control over financial reporting that are less severe than a material weakness. Because of inherent limitations internal control may not prevent or detect and correct misstatements due to error or fraud losses or noncompliance. We also caution that projecting any evaluation of effectiveness to future periods is subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate. We did not test compliance with all laws and regulations applicable to CFPB. We limited our tests of compliance to selected provisions of laws and regulations that have a direct and material effect on the financial statements for the fiscal year ended September 30 2011. We caution that noncompliance may occur and not be detected by these tests and that such testing may not be sufficient for other purposes. We performed our audit in accordance with U.S. generally accepted government auditing standards. We believe our audit provides a reasonable basis for our opinions and other conclusions. Agency Comments and Our Evaluation In commenting on a draft of this report the Special Advisor to the Secretary of the Treasury for CFPB stated that the agency was pleased that the audit found that the CFPB financial statements were presented fairly that it maintained effective internal control over financial reporting and that there were no instances of reportable noncompliance with laws and regulations. CFPB also stated that it will continue to work to enhance its internal controls and ensure the reliability of its financial reporting its operating performance and public confidence in its work. The complete text of CFPB s response is reprinted in appendix II. Steven J. Sebastian Director Financial Management and .