Enclosure (2) to COMDTINST 5512.2
scheduled audit. That notification memo will outline team logistical and
workspace requirements, and records and personnel access necessary to permit an
accurate accounting of the program.
b. Duration: Audits will normally not exceed one day in duration except in those
instances where accountability problems are determined or the size of the
program being examined is particularly large.
c. Schedule: Audits will include a short in-briefing for key personnel (Program
Managers, Credentials Custodians and supporting staff), followed by the actual
examination of material controls documents and interviews of key persons
involved in the internal controls process. On completion of the audit examination,
the Audit Team Chief will out-brief the Program Manager.
d. Scope: The compliance audit will focus on three broad areas of interest:
Documentation (records and accountability), Supervision (Credentials Custodian
appointment and actions), and Security (protection of data and materials).
e. Methodology: The audit team will utilize the checklist appended to this enclosure
as its general outline. In addition, auditors will take a sample, verification testing,
of the Badges and Credentials inventory for detailed validation of the
effectiveness of controls. The size of this sample will be dependent on the size of
the overall program, and in some cases may be 100% where the program is
particularly small.
f. Findings: Audit reports will be prepared in the standard Findings and
Recommendations format. Wherever practical, on site corrections may be
accomplished and will not be included as report findings, but will be annotated as
observations in the report.
4. Reports: Audit Reports will be forwarded to the Program Manager within 30 days of
completion of the on-site phase of the audit. The audit team will prepare three copies
of its final report. One copy will be provided to the Program Manager, one copy to
Commandant (CG-86), and one copy to the ISLP.
5. Corrective actions: Audit respondents will accomplish corrective actions within
90 days of receipt of the audit report. They will prepare a Report of
Corrective Actions addressing each finding and the corrective action
accomplished. This report will be forwarded to Commandant (CG-86).
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