This measure identifies how many audit recommendations were fully implemented as indicated by the auditee. Full implementation of recommendations helps provide assurance to the City's executive team and to the Mayor and City Council that action has been taken to properly address process inefficiencies, ineffectiveness, cost recoveries, cost savings, etc., identified by Internal Audit, in a timely manner. en drafting an audit report, the auditee is responsible for providing steps or action that will be taken to address each audit finding and related recommendation. The auditee will also provide target implementation dates and the name of the person or job title of the person responsible for implementing each audit recommendation. Upon or subsequent to target implementation dates, Internal Audit will conduct audit steps to determine whether corrective action noted within the audit report has been carried out. Internal Audit will then conclude as to whether the audit recommendations were fully , partially or not implemented.