Audit resolution, follow-up, implementation, and reporting is a responsibility shared by the audit organization, the auditee organization follow-up coordinator and action officials. This responsibility is described in a variety of laws and OMB Circulars to provide a basis for accountability of the audited entities in responding to audit recommendations, reaching resolution and implementing the agreed upon corrective actions to reduce the risk of loss, improve operational performance and financial integrity in all levels of government.

 

This course will explore the statutes, guidance and standards for audit recommendations, resolution, follow-up progress, monitoring and reporting. It will also define the roles and responsibilities of the audit organization and those designated to perform follow-up, implementation and congressional reporting and budget submission functions.