Annual Audit Plan -- FY2005 - Department of the Treasury

Treasury Inspector General for Tax Administration - Office of Audit
Appendix X
LIST OF PLANNED AUDITS FOR FY 2005
INFORMATION SYSTEMS PROGRAMS
Within the Information Systems Programs, most reviews are considered statutory because of the
Internal Revenue Service’s (IRS) Restructuring and Reform Act of 1998 (RRA 98) 1 requirement to
report annually on the adequacy and security of the IRS technology. Audits are selected based on
a risk-assessment process.
Cost/Schedule Estimation (Follow-up) (Statutory Audit)
Audit Objective: Determine whether corrective actions have been taken to improve the
Business Systems Modernization (BSM) cost and schedule estimation system and
associated processes.
Effectiveness of the Business Systems Modernization Challenges 48-Point Action Plan
(Statutory Audit)
Audit Objective: Determine whether the IRS has effectively implemented the 48-point
BSM Challenges Plan and that the problems identified in the independent studies have
been addressed.
Annual Business Systems Modernization Assessment (Statutory Audit)
Audit Objective: Assess the progress of the BSM Program as required by the RRA 98.
Customer Account Data Engine – Release Deployment (Statutory Audit)
Audit Objective: Determine whether the Business Systems Modernization Office
(BSMO) and its contractors are developing the current releases of the project using sound
systems development practices.
Customer Account Data Engine – Business Rules (Statutory Audit)
Audit Objective: Determine whether the BSMO and its contractors are developing the
current releases of the project using sound systems development practices.
1 Pub. L. No. 105-206, 112 Stat. 685 (codified as amended in scattered sections of 2 U.S.C., 5 U.S.C., 5
U.S.C. app., 16 U.S.C., 19 U.S.C., 22 U.S.C., 23 U.S.C., 26 U.S.C., 31 U.S.C., 38 U.S.C., and 49 U.S.C.).
Fiscal Year 2005 Annual Audit Plan Page 26