Audit Resolution: Responsiveness of Defense Management to Internal Audit Recommendations
Abstract
In response to your request, we are providing this briefing report on the responsiveness of Department of Defense (DOD) management to audit recommendations contained in audit reports issued by the four central DOD audit organizations--DOD Office of Inspector General (OIG), Army Audit Agency, Air Force Audit Agency, and Naval Audit Service. We briefed your staff on our preliminary findings earlier. In order to assess the responsiveness of DOD management to audit recommendations, we reviewed only those recommendations that management agreed to implement, which are in one of two categories--open or closed. An open recommendation is one where the corrective action that management agreed to take has not been completed. Closed recommendations are those where disputes between managers and auditors on findings and recommendations are resolved and corrective action has been taken and documented in follow-up files. Our fieldwork to verify whether these recommendations had been implemented took us to 43 locations throughout the United States and was conducted primarily from March 1986 through June 1987.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 01, 1987
- Accession Number
- AD1169588
Entities
People
- John J. Adair
Organizations
- United States Government Accountability Office