The audit of the Federal Bureau of Investigation’s (FBI) efforts to combat crimes against children was conducted in accordance with generally accepted government auditing standards. As required by these standards, we reviewed management processes and records to obtain reasonable assurance about the FBI’s compliance with laws and regulations that if not complied with, in our judgment, could have a material effect on FBI operations. Compliance with laws and regulations applicable to the administration of the FBI’s crimes against children programs is the responsibility of the FBI’s management.
The specific criteria for the crimes against children issues and programs that we reviewed in our audit include the federal statutes listed in Appendix X. We planned and designed our audit work with these laws and regulations in mind, and where needed we incorporated specific testing to determine compliance. Our audit identified no areas where the FBI did not comply with the laws listed in Appendix X.
With respect to areas that were not tested, nothing came to our attention that caused us to believe that FBI management was not in compliance with the laws and regulations cited in Appendix X.