ToolFollow-Up
Audit Follow-Up Prioritization Tool
Decide which open audit actions need immediate follow-up by combining residual risk, aging, recurrence, dependencies and evidence of progress.
PDF • 6 Pages • Free
Guide
How to Perform Audit Follow-Up
Verify that agreed actions are really implemented and working — prioritizing by residual risk, obtaining evidence rather than status updates, reperforming key controls and escalating overdue high-risk items.
What you'll find inside
- Why follow-up matters and the outcome to aim for
- A six-step approach from prioritizing open actions to escalating overdue or repeatedly extended items
- How to reperform key controls or analytics and assess interim controls when fixes are delayed
- An auditor prompt and a quality check to test whether your evidence supports the conclusion
- Worked example: why a new procedure document alone is not enough to close a supplier bank-change action
- Quick reference with practical reminders and a five-question mini self-check
Best for
- Internal Auditors
- Senior Internal Auditors
- Audit Managers
- Heads of Internal Audit
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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