Officials of the audited entity are responsible for resolving audit findings and recommendations directed to them, and for having a process to track their status.
Resolving audit findings is the responsibility of the audited entity's officials.
Resolving audit findings isn't the responsibility of the audited entity's officials.
I play music with this band in my free time and we usually practice a lot on Sundays.
The dog is in the house watching the Simpsons.
A male person is outside.
Madrid was involved in the event.
The AOA is only focused on the application of research.
Goodman makes them believable.