FOLLOW UP AUDIT
Follow-up Audit is an audit which verifies that corrective actions have been accomplished as
scheduled. It determines that the actions are effective in preventing or minimizing future
Usually, a Follow-up Audit includes a Follow-up Review and a Follow-up Report.
An audit is officially closed after all the recommendations have been recommended for
closure through the follow-up audit process.
The final audit report that is distributed to the Board of Director’s, Audit Committee includes the vice president’s formal response consisting of the plan of action and implementation deadline for each recommendation in the report.
Audit and Consulting Services will use the implementation deadline to determine when follow-up procedures should be conducted.
Audit standards require that a follow-up process is implemented to monitor the disposition
of audit results and ensure that action plans have been effectively implemented. Our professional goal is to conduct follow-up auditing in a timely manner and report on the