Federal law requires Executive and Federal Branch agencies to institute programs designed to respond to and follow-up on audits issued by the Agency's Office of Inspector General (OIG) and the General Accounting Office (GAO), the two main bodies which audit EPA programs and activities. The audit management process is comprised of three main activities; cooperating with auditors to provide information, responding to the audits, and implementing audit recommendations to correct deficiencies found during the investigation. The reference guide is designed to describe the audit management process, relevant terms, roles and responsibilities of participants, and helpful hints and tools for full compliance. General language is used to discuss the overall process within EPA, but this guide is primarily geared toward Office of Solid Waste and Emergency Response (OSWER) and Office of Emergency and Remedial Response (OERR) managers and staff.