Which statement best describes the 2018 NDAA change to audit planning?

Which statement best describes the 2018 NDAA change to audit planning?

• A. Replaced FIAR with remediation plan and shifted to audit execution
• B. Extended FIAR indefinitely
• C. Created new audit standards
• D. Abolished audits for all agencies

Answer: (A)

The main idea here is a shift in how audit planning is approached. The 2018 NDAA moved away from relying on the FIAR framework, which focused on financial improvement and readiness planning, and instead required a remediation plan with clear milestones. The emphasis then shifts to actually performing the audit work and delivering results, rather than continuing to follow FIAR-based planning steps. In practical terms, agencies must have a concrete remediation plan—with assigned responsibilities and deadlines—and auditors focus on verifying progress and producing audit opinions based on that progress. This matters because it changes what auditors prioritize: you move from proving that a FIAR plan exists and is being followed to verifying that identified weaknesses are being remediated on time and that sufficient audit evidence supports the opinion. The other options don’t fit because the NDAA did not extend FIAR indefinitely, did not create new audit standards, and did not abolish audits for any agencies.

The main idea here is a shift in how audit planning is approached. The 2018 NDAA moved away from relying on the FIAR framework, which focused on financial improvement and readiness planning, and instead required a remediation plan with clear milestones. The emphasis then shifts to actually performing the audit work and delivering results, rather than continuing to follow FIAR-based planning steps. In practical terms, agencies must have a concrete remediation plan—with assigned responsibilities and deadlines—and auditors focus on verifying progress and producing audit opinions based on that progress.

This matters because it changes what auditors prioritize: you move from proving that a FIAR plan exists and is being followed to verifying that identified weaknesses are being remediated on time and that sufficient audit evidence supports the opinion. The other options don’t fit because the NDAA did not extend FIAR indefinitely, did not create new audit standards, and did not abolish audits for any agencies.