The responsibility of the Internal Auditing and Management Consulting (IAMC) Department Staff includes follow-up of all audit findings and recommendations to ultimate resolution. This function is accomplished through the IAMC Department audit follow-up program, which tracks the implementation of internal, external, and legislative audit recommendations.
The procedures involved in managing the program are:
Section 11.45(7)(3), Florida Statutes, states that within six months after the publication date of a compliance audit report by the Auditor General's Office, agencies shall provide to the Legislative Auditing Committee a written explanation of the status of recommendations contained in the audit report. To fulfill the requirements of Section 11.45(7)(e), information received from the audit follow-up requests is transmitted to the Chairperson, Joint Legislative Auditing Committee, with a copy to the appropriate University President. To ensure the latest information is reported, the Associate Vice President for IAMC will follow up on all recommendations and report, within five months, the implementation status of these recommendations to the Auditor General.
For each audit assignment, the auditor shall review, assess, and report on management's implementation of prior audit recommendations. Every audit program shall include steps requiring the auditor to identify and determine the current status of relevant prior internal audit recommendations which were included in audits issued within three years prior to the current audit period. For prior audit recommendations not implemented, the auditor should review the auditee's response included in the prior audit report, as well as any IAMC Department's review of implementation efforts performed pursuant to the follow-up program. For prior recommendations not implemented, the auditor should determine and report if implementation efforts are progressing satisfactorily.
If a prior recommendation was determined, through the formal follow-up program, to be implemented, and in the current audit the auditor finds it is no longer implemented, then the auditor shall document the current status of the recommendation, and determine the circumstances which may have hindered or precluded management from continuing to implement the recommendation. The focus of this process should be to facilitate implementation, and not to place blame for implementation efforts which were not effective. As part of this process, the auditor should request an explanation from management as to why the recommendation was not implemented. The auditor shall include an audit comment describing the current situation, management's efforts to correct it (where applicable), management's explanation of why the recommendation was not implemented, and the auditor's evaluation of management's action. The audit report should also include an appropriate recommendation for corrective action.