Throughout the audit, the auditor will provide information to management regarding areas where there are opportunities for process improvement. After meeting with management and relevant staff members to determine the most practical and reasonable way to improve these processes, management will be given the opportunity to implement the agreed-upon management action plans before the completion of the audit. If management is able to successfully implement the action plans before the completion of the audit, the observations and the related action plans will not be reported in the audit report. However, a management letter will be provided to management summarizing the process improvements and management action plans.
There may be instances where management is not able to implement agreed-upon management action plans for process improvement before the completion of the audit. For these occurrences, we will conduct a PWT meeting with departmental management and staff members to discuss the outstanding action plans, obtain agreement with them regarding the best way to report the observations, and determine the most reasonable and practical way to implement the remaining action plans. Based on this discussion, we will team with management to develop and document a management action plan and determine an estimated date of completion for the action plan. The audit observations and the related management action plans will be documented in the final audit report.