Which change did the 2018 NDAA introduce regarding audit planning?

• A. It replaced the FIAR plan with a Financial Improvement and Audit Remediation plan and shifted from audit preparation to audit execution
• B. It extended the FIAR plan’s timeline
• C. It reduced documentation requirements
• D. It eliminated audits for small agencies

Answer: (A)

Shifting from planning to remediation and execution in audit readiness. The 2018 NDAA changes how audit planning works by replacing the FIAR plan with a Financial Improvement and Audit Remediation plan and directing effort toward actively fixing deficiencies and moving toward auditable financial statements. It signals that the focus should be on concrete remediation actions and progress toward audits, not just on preparing for them. This emphasis on remediation and actual audit execution is why this option fits best. The other ideas—extending timelines, reducing documentation, or exempting small agencies—do not reflect the statutory move toward remediation-driven, execution-focused audit planning.