**GAO-09-136**                      Published: Jan 09, 2009. Publicly Released: Jan 09, 2009.                  

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## Highlights

The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes (about $2.7 trillion in fiscal years 2008 and 2007), process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audits of IRS's fiscal years 2008 and 2007 financial statements, GAO assessed (1) the status of IRS's actions to correct previously reported weaknesses and (2) whether controls were effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies and procedures and other documents; tested controls over key financial applications; and interviewed key agency officials.

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## Topics

Tax Policy and Administration

Access controlComputer securityData encryptionData integrityInformation classificationInformation disclosureInformation managementInformation securityInternal controlsPasswordsProgram evaluationReporting requirementsRisk assessmentRisk managementSystem vulnerabilitiesSystems analysisSystems integrityTax administration systemsTax information confidentialityTaxpayersCorrective action