17.06

Monitoring

Principle 17 - Evaluate Issues and Remediate Deficiencies

Attribute 17.06 - Management completes and documents corrective actions to remediate internal control deficiencies, including those reported from internal and external audits and evaluations, on a timely basis [documentation requirement].¹¹⁹ Depending on the nature of the deficiency, either the oversight body or management oversees the prompt remediation of deficiencies by communicating the corrective actions to the appropriate level of the organizational structure and delegating authority for completing corrective actions to appropriate personnel. Documentation of corrective actions may include

• root cause analysis,
• planned actions,
• interim milestones,
• completion dates,
• measurable indicators of compliance and remediation to assess and validate progress throughout the remediation process, and
• the entity official responsible for monitoring the status of the corrective actions.

Note: The GAO emphasized the "documentation requirement."

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