As findings are identified through the audit process, the Audit Team will discuss the findings with the BGSU staff involved in the process.  We’ll confirm with you that we understand both the data and the process, and that the facts of the finding are correct.

Throughout that process, we will work with you to identify an Action Champion, and we’ll provide you with a recommendation on how you might resolve the finding appropriately.  In the published report, you will have an opportunity to provide an Action Plan, and to document any actions already taken.

Once the audit is published, the finding will be loaded into a Corrective Action Database, managed through the Internal Audit & Advisory Services Department.  The Internal Audit Office will be monitoring the findings through closure.  Reports communicating the status of each finding will be forwarded to the Action Champions on the 2nd Tuesday of every month and to the Vice Presidents on the 3rd Tuesday of every month.

Based on the issue’s classification, (see Finding Classification) the Audit Team will be more or less involved in the closure process.  Management Recommendations are closed immediately (as they are optional), while Major Findings require evidence of closure to be submitted and may require a sustainability period to ensure that the corrective action will be able to be maintained long-term.

The Corrective Action process is the key to control environment, and the Audit Team will be an active part in helping you identify the right changes to make to improve your operational success.

To help guide you through the corrective action process the audit team has developed several documents: the Corrective Action Checklist, Corrective Action Worksheet and the Corrective Action Update Form.

1. The Corrective Action Checklist provides you with helpful guidelines to create an effective corrective action plan.
2. The Corrective Action Worksheet is an internal tool you can use to develop a corrective action plan in response to the issues identified in the audit.
3. The Corrective Action Update Form is your way to communicate with us.

Any questions about the Corrective Action Process, submissions of Corrective Action Documents or requests for monthly summary reports can be directed to the Corrective Action e-mail address auditca@bgsu.edu.