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Governance, Risk, Audit & Privacy · Intermediate

Audit Follow-Up

Process of verifying that management has implemented agreed corrective actions from audit findings.

Definition

Follow-up activities track action plans, validate remediation evidence, and report overdue items to the audit committee. The audit function determines the nature and timing of follow-up based on risk.

Example

Internal audit retests access removal three months after management reported remediation.

Exam tip

Auditors verify remediation; they do not perform it.

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