Responding to Audit Findings
All audit clients are required to provide a written response to audit findings. The response represents management's plan for correcting or improving the finding situation. All responses are included in the final audit report that is distributed to senior management, the Board of Governors, and the external auditors.
Writing an audit finding response can be relatively easy if the following guidelines are used:
The department does not have written policies and procedures.
The department should perform the following:
We agree with the auditors' comments, and the following action will be taken to improve the situation. We will have each unit supervisor to document the policies and procedures for their respective business processes by the end of the first quarter of 20XX. We will then consolidate these documents into one user manual that will be available to all staff members via our website. Revisions to the users' manual will be made as needed to ensure the manual is current at all times. The staff will be advised of all revisions.