NAVY - SECNAV 5740.30
(NAVINSGEN-00) GENERAL ACCOUNTING OFFICE (GAO) AND INSPECTOR GENERAL DEPARTMENT OF DEFENSE (DODIG) AUDIT FOLLOW-UP REQUIREMENTS FOR THE DEPARTMENT OF THE NAVY (DON)
|Publication Date:||1 August 2000|
Audit follow-up is the process by which management action is taken to resolve problems documented in audit findings and to adequately complete open or agreed-upon audit recommendations. Audit follow-up officially begins upon receipt of the published audit report. However, since audit follow-up requirements for completion of audit recommendations evolve during the draft report formulation and comment process, courses of action needed to complete proposed recommendations can and should begin prior to publication of the final report. If there is significant disagreement between the auditors and the DON on the findings or recommendations, an audit resolution process may be required before the audit follow-up process continues. Specific definitions and audit follow-up terms are provided in enclosure (1).