Q.
How long must the documents that auditors relied on for making audit determinations be retained?
A.

These documents must be retained for 12 months following the deadline for any agency audit appeal. Because audit appeals must be lodged within 90 days of the auditor’s final report, auditors must retain these documents for 15 months following the issuance of the final audit report. Longer document retention may be required in particular instances if so requested by the US Department of Justice.

Standard
Categories
Auditing,
Audit Process,
Information Sharing