# Effective Audit Resolution, Follow-up and Implementation Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/effective-audit-resolution-follow-up-and-implementation-course-self-paced>

## Overview

Audit resolution, follow-up, implementation, and reporting are responsibilities shared by the audit organization, the auditee organization follow-up coordinator, and action officials. These responsibilities are 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 resolutions, and implementing the agreed-upon corrective actions to reduce the risk of loss and improve operational performance and financial integrity at 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, congressional reporting, and budget submission functions. This course is part of the [Certified Government Audit Leader - Level III](/certificates/certified-government-audit-leader-level-iii-2024-may-requirements) program.

## What you'll learn

- Understand the importance and requirements of audit resolution and follow-up.
- Describe the authority, roles, and responsibilities of managers and auditors involved with audit resolution, follow-up, monitoring, and reporting.
- Develop timely, meaningful, and actionable recommendations that can be agreeably resolved for appropriate action.
- Address disputed recommendations and reach an equitable resolution.
- Develop processes for achieving resolution, monitoring, and reporting on the status of corrective action.
- Verify, measure, and score the value of audit results.

## Curriculum

#### Module 1: Statutes, Regulations and Standards

- Introduction to Audit Resolution and Follow-up
- OMB Circular A-50
- Government Auditing Standards 2024 Yellow Book
- Inspector General Act, as amended
- Federal Managers Financial Integrity Act / OMB A-123
- Good Accounting Obligation in Government Act

#### Module 2: The Resolution Process – Key Terms, Roles and Responsibilities

- Key Process Terms
- The Players and Their Roles
- The Agency 
  - Agency Follow-up Audit Official (AFO)
  - Agency Resolution Disputes Official (ARDO)
  - Management Action Official (AO)
  - Agency Audit Liaison / Follow-up Coordinator (AL/AFC)

- The Audit Organization 
  - Audit Manager / Auditor In Charge
  - Director of Audit / Assistant Inspector General for Audit (AIG)
  - Auditor General / Deputy IG / Inspector General

- The Audit Resolution Process

#### Module 3: Developing Actionable Recommendations and Corrective Action Plans

- What Makes a Great Recommendation?
- How to Get Buy-in on Recommendations?
- What Makes a Great Corrective Action Plan?
- Actionable Recommendations are Quality Recommendations
- Get Action Through Commitment

#### Module 4: Disputes and Conflict Resolution

- Commitment – Making Improvements Happen
- Audit Disputes Resolution Process
- Managing the Process
- Conflict Resolution and Negotiation

#### Module 5: Implementation, Monitoring and Reporting Requirements

- IG Act Reporting Requirements
- Compendium of Unimplemented Recommendations
- Agency Recommendation Tracking System
- Audit Follow-up / Verification

#### Module 6: Best Practices in Getting Timely Action on Recommendations

- What does success look like: and how do we get there?
- GAO publication: “How to Get Action on Audit Recommendations”

#### Module 7: Verifying Implementation, Measuring and Scoring Audit Results from Follow-up

- Follow-up to verify status of reported actions
- Using Audit Resolution and Follow-up to Define Value Added Results
- Creating a Scoreboard for Reporting Audit Performance and Assessing Quality
- Start With the End in Mind – Planning Successful Audits

## Pricing

**Tuition:** $1049