44 pages. "The ACA Information Returns (AIR) Release 1 Project is an information technology project managed under the IRS's ACA Program.... The overall objective of this review was to determine if the IRS is adequately mitigating systems development risks ... TIGTA evaluated the IRS's key management controls and processes for risk management, requirements and change management, testing, security, and fraud detection ... [I]mprovements are needed to ensure the long-term success of the AIR system by adherence to systems development controls for security and testing activities in accordance with applicable guidance.... These security control weaknesses could impact the AIR system's ability to reliably process the electronic form reports and to accurately determine the applicable fees." [Dated Sept. 29, 2014; published online Dec. 1, 2014]