Purpose

This guide assists UMW Directors and Management in preparing effective Management Responses to internal audit observations and recommendations. 

What is a Management Response? 

A Management Response is a brief statement included in the audit report that indicates whether management agrees or disagrees with an audit observation and recommendation. It provides management’s initial perspective on the finding at the time the audit report is issued. 

The Management Response is not the place to provide detailed corrective actions, timelines, or implementation plans—those belong in the Corrective Action Plan (CAP), which is developed separately after the audit report is finalized. 

Key Principles 

1. Keep It Brief 

Management Responses should be 2-5 sentences in most cases. They acknowledge the observation and indicate general agreement or disagreement. 

2. Focus on Agreement/Disagreement 

State whether you: 

  • Agree with the observation and recommendation 
  • Partially agree (and briefly explain which aspects) 
  • Disagree (and briefly explain why) 

3. Avoid Detailed Action Plans 

Do not include: 

  • Specific action steps or tasks 
  • Responsible individuals or positions 
  • Target completion dates or milestones 
  • Implementation details or resource requirements 

4. Acknowledge Context When Appropriate 

You may briefly mention: 

  • Factors that contributed to the observation 
  • Constraints or challenges (staffing, resources, timing) 
  • Work already underway or recently completed 
  • General approach to addressing the issue 

5. Be Professional and Constructive 

  • Use a collaborative, problem-solving tone 
  • Avoid defensive or dismissive language 
  • Focus on moving forward, not assigning blame 

Template: [Department Name] – [Brief statement of agreement/disagreement]. [Optional: 2-5 sentences providing context or general approach]. 

Key Differences: Management Response vs. Corrective Action Plan 

Element  Management Response Corrective Action Plan (CAP) 
Timing Included in audit report Developed after final report 
Length 2-5 sentences Detailed, multi-page document 
Purpose Acknowledge observation Detail how to fix the issue 
Content Agreement/disagreement, context Specific actions, owners, dates 
Audience Audit report readers Implementation team, leadership 
Level of Detail High-level Granular and actionable  

Checklist for Management Responses 

Before submitting your Management Response, ensure you have: 

  •  Clearly stated agreement, partial agreement, or disagreement 
  •  Kept the response brief (2-5 sentences in most cases) 
  •  Avoided detailed action steps, timelines, or assignments 
  •  Used a professional, constructive tone 
  •  Provided relevant context if appropriate 
  •  Noted that detailed actions will be in the CAP (if applicable) 
  •  Reviewed for clarity and accuracy 
  •  Obtained necessary approvals from your supervisor or leadership 

Questions? 

If you have questions about preparing your Management Response, contact: 

Virginia Grigsby, Director of Internal Audit 
Email: ggrigsby@umw.edu 
Phone: 540-654-1671 

Revised: 7/10/2026 
Office of Internal Audit 
University of Mary Washington