At the end of every audit, an audit report is prepared to summarize the issues noted and the actions needed for improvement. This type of report is used most frequently and allows management to contribute their knowledge of department operations.
Management has an opportunity to respond to each of the recommendations.
The first draft of the audit report is sent to the department director and others involved in the issues noted. In response, management prepares an action plan to address the issues noted. We meet with management in a closing meeting to discuss the issues and the action plan. If revisions are necessary, a second draft of the report and the action plan may be prepared. The final report includes the issues noted and the management action plan.