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Most Internal Revenue Service Applications Do Not Have Sufficient Audit Trails to Detect...

The Chief Information Officer should ensure that the Cybersecurity function, the Privacy, Governmental Liaison and Disclosure office, and application owners develop and implement a methodology to identify and annually update the inventory of all applications that store or process taxpayer data and PII for the purpose of detecting improper cyber activities and to reconstruct events for potential criminal investigations. Furthermore, audit trail records for the applications should be included in the SAAS.