IAO is accountable for the reporting of audit findings to the President, Secretary General and the respective Directors of services. The external auditors are also notified of the findings throughout the year.
IAO produces its reports in writing upon the completion of each audit, giving an opinion on the area reviewed and making recommendations where appropriate. The heads of services, then, are required to respond to each audit report, stating their proposed action plans and a timetable for implementing the agreed upon recommendations. The action plans and responses are attached to the final report.
A follow-up review is performed within six to twelve months post implementation.
Furthermore, according to art. 60.3 of the Financial Rules and art. 29.2 of its Rules of Application, IAO submits to the EUI an annual Internal Audit Report.