The IRS Has Improved Audit Trail Collection; However, Not All Audit Trail Data Are Being Collected and User Account Controls Need Improvement

Submitting OIG:

Date Issued:

Monday, October 30, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-200-005

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
2024200005fr.pdf	948.97 KB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
The Chief Information Officer should implement a method of mapping OMB Memorandum M-21-31 requirements for all IRS systems to track and demonstrate compliance.
3	Open	No
The Chief Information Officer should direct a taxonomy reconciliation effort across the enterprise to standardize the IRS taxonomy to ensure the Next Generation ESAT program has a complete and accurate inventory of systems for its data repository.
5	Open	No
The Chief Information Officer should ensure that user inactivity on its data repository is monitored, and actions are taken on user accounts in accordance with the IRS Cloud Computing Security Policy IRM requirements.