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The audit task plan should be reviewed, modified if necessary, and approved by an official who has supervisory authority over the audit team, if the SAI structure has such a supervisory layer. Otherwise, the plan should be reviewed by another auditor of adequate seniority and authority within the SAI who has successfully performed audits of similar type and complexity, and who is independent of the audit team. All such reviews, and any approvals, should be documented. | Follow-up Audit of the Department of Justice s internal Controls over Reporting of Terrorism-related Statistics The National Security Division U.S. Department of Justice Office of the Inspector General Audit Division Audit Report 12-37 September 2012 FOLLOW-UP AUDIT OF THE DEPARTMENT OF JUSTICE S INTERNAL CONTROLS OVER REPORTING OF TERRORISM-RELATED STATISTICS THE NATIONAL SECURITY DIVISION EXECUTIVE SUMMARY In February 2007 the Office of the Inspector General OIG completed an audit of the Department of Justice s Department internal controls over reporting terrorism-related statistics. This audit reviewed terrorism-related statistics reported by the Department and three Department components -the Federal Bureau of Investigation FBI Executive Office for United States Attorneys EOUSA and Criminal Division and it found that the Department components and the Department as a whole did not accurately report terrorism-related statistics.1 The 3 components did not accurately report 24 of the 26 statistics reviewed with some statistics significantly overstated or understated while others were overstated or understated by minor amounts.2 The OIG initiated this follow-up audit to determine if 1 Department components took appropriate actions to implement the recommendations from our 2007 audit and 2 corrective actions implemented improved the components ability to gather track classify verify and report accurate terrorism-related statistics. Following the 2007 audit report the National Security Division NSD took over responsibility for corrective actions on the recommendations to the Criminal Division. In November 2008 the NSD s Counterterrorism Section revised and republished its circular that established and documented internal control procedures for gathering verifying and reporting terrorism-related statistics. These procedures if implemented appropriately should ensure that statistics are accurately reported and supported. This audit provides our results pertaining only .
