Audit Posture Overview

What Audit Posture Means

Audit posture is the readiness of your unit's records, processes, and people to withstand an Inspector General visit without surprise findings. It is built across the steady-state cadence, not in the 30 days before the announced inspection.

A CO with strong audit posture treats every monthly forum (FPC, CMG, Readiness Board) and every quarterly action (CMR, GTCC review, Capstone update) as an audit input. Each touchpoint creates the documented trail an inspector follows.

Why Self-Audit Matters

The Inspector General of the Marine Corps (IGMC) inspects against the CoRE and CoRE+ Functional Area Checklists (FACs). The FACs are published on the IGMC portal. They are the same FACs the inspector uses. There is no hidden inspection criteria.

A unit walking its own FACs quarterly knows what the inspector will find before the inspector arrives. A unit not walking the FACs learns what is wrong only when the inspection report lands.

The Inspection Cadence

The Turnover topic establishes a different staleness rule for inspection content (aging at 6 months, stale at 12 months per CLAUDE.md). This reflects the annual IGMC cycle: a FAC reference from last year is approaching stale.

The Three Layers of Audit Posture

Layer 1: Document discipline

Every required document exists, is current, and is filed where the FAC says it should be.

• Policy letters (Safety, EO, Hazing, Substance Abuse, SAPR, Anti-Harassment, Command Philosophy)
• Appointment letters (Readiness Officer, MMO, Safety Officer, ECC, Security Manager, ISSM, OPSEC, ATO, SACO/UPL, EOR, VAO, SAPR VA)
• Standard Operating Procedures (FPC SOP, CMG procedure, Records Management, Fund Control)
• Training records (Cornerstone, DRRS-MC policy course, fund control training, SAPR, RM training)
• Inspection findings and corrective action records from prior cycles
• DD Form 577 file (fiscal appointments)

Layer 2: Process execution

The required activities happen on cadence with documentation.

• Monthly FPC chaired by CO with CIRRAS profile updates
• Monthly CMG attended with 72-hour victim updates
• Monthly DRRS-MC submission with commander's remarks
• Monthly urinalysis schedule approved
• Quarterly CMR reconciliation
• Quarterly GTCC delinquency review
• Annual DEOCS/CCA, safety climate survey, SAPR training, full inventory

Layer 3: People readiness

Marines articulate the standards and demonstrate the practices.

• SACO explains urinalysis methodology
• SAPR VAs demonstrate D-SAACP currency
• Readiness Officer walks the DRRS-MC report
• Supply Officer produces CMR with sub-custody trail
• CDRM describes NAVMC 10030 and the RM training tracker
• Comptroller presents fiscal training compliance

A FAC inspector typically asks questions at this third layer. Documents on file and processes on cadence both matter, but the inspector evaluates by talking to the person holding the function.

How to Walk the FACs

The CoRE portal publishes each FAC as a checklist of yes/no items with reference citations. Walking the FAC means going through each item with the responsible person and confirming the documented and demonstrated state.

Quarterly pattern

1. Identify the next FAC on the rotation (CoRE FACs on a 1-year rotation work cleanly).
2. Schedule a 60 to 90 minute session with the responsible officer or staff section.
3. Walk each line item: ask, verify document, observe practice.
4. Mark deficiencies and assign correction.
5. File the walk-through record.
6. Follow up at the next walk-through to confirm the deficiencies closed.

CO involvement

You do not walk every FAC personally. You spot-check. The XO or SgtMaj typically owns the FAC walk-through schedule. The CO reviews findings monthly and walks the FACs most relevant to current command emphasis.

Coordinating With the Supporting IG

Before an announced IGMC inspection, coordinate with the supporting IG (typically MARFOR or installation-level IG).

• Confirm the FAC scope for the visit
• Confirm timing and access requirements
• Pre-brief on any open corrective actions from prior inspections
• Confirm document access (paper or digital)
• Coordinate Marine availability for interview

The supporting IG is not your adversary. They help units present the strongest record. Their pre-coordination saves friction during the visit.

Common Failures

1. First time the CO sees the FAC is during the inspection. Self-audit not done.
2. Documents exist but are stale. Last year's policy letter, signed by predecessor CO. Audit posture defect.
3. Processes documented but not happening. FPC SOP exists. Last FPC was three months ago. The discrepancy is visible in council minutes.
4. People are unable to explain the program. SACO says "I run what the system tells me." Inspector finding on the program ownership.
5. Prior inspection findings not closed. The new inspection finds the same issue still open. Pattern visible in IGMC report history.
6. FAC walks done by junior officer without CO review. Findings not surfaced to the CO. Surprises at inspection.
7. No corrective action records. Findings noted at internal audit but no closure documentation.

The Self-Audit Calendar

A workable cadence the first year of command.

• Month 1: Inventory applicable FACs. Identify the priority 10.
• Month 2-3: Walk the priority 10 FACs.
• Month 4-6: Address findings.
• Month 7-9: Walk the secondary FACs.
• Month 10-12: Final sweep. Most-likely-inspected FACs prioritized.
• Repeat annually.

Adjust for IGMC inspection schedule. If a known inspection is in month 8, frontload the walk-through earlier.

Related Pages

• IGMC FAC Self-Audit (this topic, order 2) - the procedure for walking a FAC
• CoRE vs CoRE+ (this topic, order 3) - scope differences and cadence
• Quarterly CMR and Readiness (Battle Rhythm topic) - quarterly obligations feeding audit posture
• FPC Overview (Force Preservation topic) - SOP and meeting discipline as audit input
• Outgoing CO Master Checklist (Turnover topic) - the audit posture briefing at turnover