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The U.S. Trustee Program's Efforts to Prevent Bankruptcy Fraud and Abuse
Report No. 03-17
Office of the Inspector General
STATEMENT ON COMPLIANCE WITH
We have audited the UST Program's management controls over bankruptcy fraud. The audit was conducted in accordance with Government Auditing Standards.
As required by the standards, we tested selected records and documentation to obtain reasonable assurance about the UST Program's compliance with laws and regulations that, if not complied with, we believe could have a material effect on the process. Compliance with laws and regulations applicable to the bankruptcy fraud process is the responsibility of the UST Program's management.
Our audit included examining, on a test basis, evidence about laws and regulations. Specifically, we conducted our tests against the relevant portions of:
Except for those issues cited in the Findings and Recommendations section of the report, our tests indicated that for those items reviewed, the UST Program complied with the laws and regulations referred to above. With respect to those items not tested, nothing came to our attention that caused us to believe that the UST Program's management did not comply with the laws and regulations cited above.