The audit found that the North Carolina Industrial Commission (Commission) did not have a system in place to identify all businesses noncompliant with the Workers' Compensation Act and that the Commission's investigations of potentially noncompliant businesses were not completed timely. This resulted in making it more difficult for injured workers to recover medical costs and lost wages. Furthermore, inadequate oversight of the investigation and penalty collection process increased the opportunity for noncompliance. The Commission generally agreed with our findings and recommendations. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.