[{"id":30304,"date":"2026-08-07T09:09:59","date_gmt":"2026-08-07T13:09:59","guid":{"rendered":"https:\/\/president.umw.edu\/audit\/?page_id=30304"},"modified":"2026-08-07T12:38:18","modified_gmt":"2026-08-07T16:38:18","slug":"management-response-to-audit-report-guidance","status":"publish","type":"page","link":"https:\/\/president.umw.edu\/audit\/audit-guidance\/management-response-to-audit-report-guidance\/","title":{"rendered":"Management Response to Audit Report Guidance"},"content":{"rendered":"
<\/div>
Internal Audit<\/div>

Management Response to Audit Report Guidance<\/h1><\/div><\/div><\/div><\/div><\/section>

Purpose<\/strong><\/h3>

This guide assists UMW Directors and Management in preparing effective Management Responses to internal audit observations and recommendations. <\/p>

What is a Management Response?<\/strong> <\/h3>

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. <\/p>

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. <\/p>

Key Principles<\/strong> <\/h3>

1. Keep It Brief<\/strong> <\/p>

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

2. Focus on Agreement\/Disagreement<\/strong> <\/p>

State whether you: <\/p>