Audit Resolution: DOD's Policy Can Be Strengthened
AFMD-89-8
Published: Dec 16, 1988. Publicly Released: Dec 29, 1988.
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Highlights
GAO reviewed the Department of Defense's (DOD) audit resolution policy to determine whether it sufficiently ensured timely corrective actions on internal audit recommendations.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Defense | 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. |
Closed – Implemented
The DOD Inspector General revised and issued DOD Directive 7650.3 on September 5, 1989, which incorporated the GAO report recommendation.
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Topics
Defense auditsDefense cost controlInternal auditorsInternal controlsMilitary forcesAudit resolutionAuditsFederal agency accounting systemsFinancial managementInternal audits