Audit Resolution:

DOD's Policy Can Be Strengthened

AFMD-89-8: Published: Dec 16, 1988. Publicly Released: Dec 29, 1988.

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GAO reviewed the Department of Defense's (DOD) audit resolution policy to determine whether it sufficiently ensured timely corrective actions on internal audit recommendations.

GAO found that, although the DOD audit resolution directives issued in 1985 contained adequate policy requirements, DOD needed to strengthen the directives to prevent delays and failures to timely implement audit findings and recommendations.

Recommendation for Executive Action

  1. Status: Closed - Implemented

    Comments: The DOD Inspector General revised and issued DOD Directive 7650.3 on September 5, 1989, which incorporated the GAO report recommendation.

    Recommendation: The Secretary of Defense should supplement existing requirements in DOD Directive 7650.3 concerning audit follow-up to specify that: (1) audit organizations are required to review corrective action plans, which includes reviewing and commenting on whether planned actions appear to correct reported deficiencies and whether scheduled implementation dates are reasonable; (2) audit follow-up personnel periodically determine the status of corrective actions within a reasonable period of scheduled implementation dates, preferably at least yearly; (3) audit follow-up officials report significant delays in implementing audit recommendations, for example 1 year or longer, to the military department secretaries or other top officials, as appropriate; and (4) recommendations be closed only when audit follow-up personnel have appropriate documentation supporting a closure decision. The directive should provide guidance for the type of documentation that is appropriate.

    Agency Affected: Department of Defense

 

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