4300-Follow-Up

 

Follow-Up

Significant audit concerns are subject to follow up in accordance with the Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors.

 

The objective of the follow-up process is to determine whether the audit concern has been adequately addressed. When follow-up is performed, the auditor will find one of the following situations: the concern has been addressed by implementing the original corrective action (Implemented); the concern has been addressed by implementing an alternate corrective action (Implemented); the concern no longer exists because of changes in the department’s processes (Withdrawn); the corrective action has been initiated but is not complete (In Progress); or the concern has not been addressed (In Progress (if the auditor believes that the department fully intends to address the concern) or Failed). The auditor should determine which of these conditions apply.

 

Results of the follow-up process for University audits are provided to the University of Louisiana System Director of Internal Audit.

 

 

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