CAROICooperative Audit Resolution and Oversight (US Department of Education initiative)
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Van Daniker, DBA, CPA, "The CAROI Guide not only advances AGA's mission of advancing government accountability, but it does so by providing a concrete guide that any level of government can use to determine the underlying cause of audit findings and improve program outcomes.
According to Childs, CAROI differs from traditional resolution processes.
The guide, which contains tools to assist in implementing the CAROI process, is available at no cost on AGA's website.