Treasury Inspector General for Tax Administration – Affordable Care Act: Improvements Are Needed to Strengthen Systems Development Controls for the Premium Tax Credit Project. September 27, 2013. Reference Number: 2013-23-119.
“The overall objective of this review was to determine if the IRS is adequately managing systems development risks for the PTC Project. TIGTA evaluated the IRS’s key management controls and processes for risk management, requirements and change management, testing, security, and fraud detection for the PTC Project, which is being developed in the IRS’s new Enterprise Life Cycle Iterative Path. The IRS has completed development and testing for the PTC Computation Engine needed to calculate the APTC and the Remainder Benchmark Household Contribution. In addition, the IRS developed a process to ensure the long-term success of the PTC Project on adherence to systems development controls for: (1) configuration and change management; (2) interagency test management process; (3) security; and (4) fraud detection in accordance with applicable Technology Officer.”