1-Discuss the value of the audit in public financial management.

2-What are key issues that managers must be aware of when an audit is conducted assessing the effectiveness of their organization?

On this question you should read the article that I attached on the file section then answer the required
3-According to Audit Recommendation Follow-up Systems – A Survey of the States,” by Brooks and Pariser, there are three (3) primary factors that may impact a public sector organization when it follows-up to the recommendations of the audit.
Identify the three primary factors while briefly describing the importance of each factor.