The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to assess the effectiveness of the DoD's actions to mitigate cybersecurity risks for high-risk nuclear command, control, and communications (NC3) systems. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office's generally accepted government auditing standards.