# Effective Audit Resolution, Follow-up and Implementation Course Canonical URL: ## 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 ## Schedule - Jun 4, 2026 – Jun 5, 2026 — Live Online - Jul 9, 2026 – Jul 10, 2026 — Live Online - Aug 31, 2026 – Sep 1, 2026 — Live Online - Oct 5, 2026 – Oct 6, 2026 — Live Online - Nov 18, 2026 – Nov 19, 2026 — Live Online ## Instructors ### Mark Gebicke — Instructor Mark E. Gebicke is an accomplished consultant and instructor with over 50 years of experience in auditing, leadership, and federal program evaluation. A retired Senior Executive from the U.S. Government Accountability Office (GAO), Mark spent two decades in GAO's Senior Executive Service, where he led performance reviews and provided congressional testimony on critical issues for agencies such as NASA, the Department of Defense, and the Department of Justice. His expertise spans personnel, readiness, logistics, budget, operations, anti-terrorism, and weapon systems, as well as performance reviews for agencies like the Federal Reserve, U.S. Postal Service, and Department of Energy. In addition to his auditing and consulting work, Mark has been a dedicated instructor at Graduate School USA since 2008. He draws on his extensive experience to teach courses on auditing techniques, leadership, and project management. During his tenure at GAO, he also developed and implemented the agency's Professional Development Program, managing over 200 new staff annually and mentoring Senior Executive Service candidates. Mark holds a Bachelor of Science in Business from High Point University and a Master of Science in Governmental Administration from George Washington University, and he has received numerous awards for his contributions to both GAO and Graduate School USA. ### Penny Popps — Instructor Penny N. Popps is an exceptional leader with 20+ years of private and public sector experience and expertise in the field of accounting, audit, compliance, risk management, fraud, and internal controls. She is the recipient of multiple public service, appreciation, recognition, and performance awards. And she’s currently devoted to teaching Financial Management courses at Graduate School USA as an Instructor. During her almost 15 years as a Federal Government Public Servant, she had many pivotal transformational leadership roles including being the 1st Fraud Risk Manager at the U.S. Small Business Administration (SBA) where she successfully helped to mature its Fraud Risk Management Program. She has a B.B.A in Accounting from the University of Texas at Arlington, Master of Business Administration (MBA) from Texas Woman’s University, Advanced Technical Certificate in Professional Accountancy from Dallas College, Certified Fraud Examiner (CFE), Certified Internal Controls Auditor (CICA), and the Department of Defense (DOD) Financial Management Certifications along with an ICF Associate Certified Coach (ACC) Certification. Prior to SBA, she had a career at HUD that spans over six years managing projects that ensured the successful and efficient delivery of affordable, safe, and decent housing to U.S. citizens along with safeguarding HUD's programs from fraud, waste, and abuse. While at HUD she led multiple audit teams in the execution of complex quality control reviews of independent public accounting firms (Single Audits), CIGIE reviews, financial assessments, staffing studies, annual OMB A-123 risk assessment reviews for the Accountability, Integrity, & Risk (AIR) Program, etc. During her Federal Government career, she also was the Branch Chief of Financial Reporting at the DHS ICE OCFO, Office of FM-Financial Service Center. She oversaw the operations of both the Payroll and Fund Balance with Treasury Units for all DHS ICE components which processed approximately $5.2B in payroll transactions and reconciled $10.1B in cash transactions, achieving improved optimization of FM. For many years, she also successfully led and supervised audit teams at the Defense Contract Audit Agency (DCAA) in which she recovered millions in questioned costs owed from contractors. And within state government, she recovered millions of sales and use tax dollars owed to the Texas State Comptroller of Public Accounts as she led various audits. All of her efforts ensured that taxpayer dollars were being utilized reasonably and efficiently. Popps’ many years of experience in the private sector included helping to build successful internal audit divisions at major corporations such as Essilor Group and Fossil Group. During her career, she continues to gain expertise and knowledge while paying it forward by mentoring, coaching, and training those new to the accounting, audit, compliance, risk management, fraud, and internal controls industries. Popps is very passionate about all her philanthropy and volunteer efforts, especially with Alpha Kappa Alpha Sorority, Inc. and the Junior League of Washington. It’s her mission to continue to provide service to all mankind during her career, in retirement, and throughout her life. She currently resides in Alexandria, VA and spends her leisure time reading. ### Lyndon S. Remias — Instructor Lyndon Remias is a trailblazer in the field of government auditing, known for his integrity, leadership, and commitment to public accountability. With over 28 years of experience spanning public, private, and governmental sectors, Lyndon has built a reputation as a trusted expert in financial oversight and risk management. He holds multiple professional certifications, including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA)—credentials that reflect both his technical mastery and dedication to excellence. Lyndon’s career includes impactful roles at organizations such as the City of Virginia Beach, Amerigroup Corporation, Eastern Virginia Medical School, NEXCOM, Auditor of Public Accounts, and KPMG, where he honed his skills in operational auditing, compliance, and performance evaluation. His leadership extended into public service when he was elected to the Virginia Beach School Board, demonstrating his commitment to community engagement and education. A passionate educator and thought leader, Lyndon has served as a seminar instructor for the Graduate School and the Institute of Internal Auditors (IIA), earning recognition as a Distinguished Instructor for his engaging delivery and deep subject matter expertise. He has presented at numerous professional conferences and has held key leadership positions within the IIA and the Virginia Local Government Auditors Association (VLGAA), including serving as President of both organizations. Currently, Lyndon contributes to the profession as a peer review team leader for the Association of Local Government Auditors (ALGA), helping ensure audit quality and ethical standards across the country. A proud graduate of Old Dominion University, Lyndon earned a Bachelor of Science in Business Administration with a major in Accounting. In 2013, he was honored with the Lifetime Achievement Award from ODU’s Accounting Department for his outstanding contributions to the profession and the university. ### James T. Campbell — Instructor James T. Campbell is a subject matter expert in federal financial management with more than a decade of experience developing and teaching budgeting, accounting, auditing, and internal control courses at Graduate School USA. His background includes extensive federal management consulting and audit work as a Senior Principal Consultant with PricewaterhouseCoopers LLP and IBM Consulting Services, as well as a long career providing independent audit and review services with the U.S. Government Accountability Office. At Graduate School USA, James Campbell leads classes on internal control requirements, performance auditing, federal accounting, financial statements, analysis techniques, and budgeting. He has also served as lead SME for the design of several open-enrollment courses focused on decision support and analytical skills. He holds a B.S. in Accounting from East Tennessee State University, an M.P.A. from Georgia State University, and is an active member of the AICPA and the Association of Government Accountants. ### Angelo Capolupo — Instructor Angelo M. Capolupo is a retired U.S. Army Colonel with over 38 years of military service and more than four decades of federal financial management experience. He is a Certified Public Accountant (CPA) and Certified Defense Financial Manager (CDFM), with a Master’s degree in Accounting from Rider University and a Master’s in Strategic Studies from the U.S. Army War College. Throughout his career, Angelo has held senior financial leadership roles, including Comptroller and Chief Financial Officer for the New Jersey Army & Air National Guard, as well as CFO for the New Jersey Department of Military & Veterans Affairs. His expertise spans federal budgeting, accounting, auditing, internal controls, payroll, grants management, and federal appropriations law. Notably, he established centralized funding and accounting operations supporting over $1.7 billion in wartime funding during deployments to Iraq, Bosnia, and Germany. Angelo has taught federal financial management to audiences ranging from entry-level staff to senior executives and continues to bring real-world experience into the classroom. He joined the GSUSA instructor team in early 2024 and is committed to helping students understand federal financial practices through practical examples and historical context. ## Pricing **Tuition:** $1049