Follow-up & Monitoring
Conducting Follow-up Audits
Verify implementation and effectiveness of corrective actions
2025-12-08
Follow-up Audits verify that corrective actions have been implemented and are operating effectively. They demonstrate audit's commitment to continuous improvement.
📅 When to Conduct Follow-ups
- Critical/High findings: 3-6 months after target date
- Medium findings: 6-12 months or next regular audit
- Low findings: Include in next scheduled audit cycle
- Persistent issues: More frequent follow-up required
🔍 Follow-up Procedures
- Review management's documentation of corrective actions
- Test implementation through sampling or observation
- Verify operating effectiveness over time
- Assess whether root cause was addressed
- Identify any new or emerging related risks
✅ Closing Findings
Findings should only be closed when:
- Corrective action is fully implemented
- Controls are operating effectively
- Root cause has been addressed
- Sufficient testing confirms sustainability
💡 Best Practice
Don't close findings prematurely. Verify not just implementation but sustainable effectiveness. Premature closure undermines audit credibility.