Thể loại
Tất cả

Hướng dẫn




Follow-up of internal audit recommendations report

An audit is officially closed after all of the recommendations have been recommended for closure through the follow-up audit process. The final audit report that is distributed to the Board of Regents Audit Committee includes the chancellor or 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. Sometimes we need to wait for an appropriate duration of time beyond the implementation deadline in order to have enough data on which to perform follow-up procedures.  See below for the most frequently asked questions in regards to follow-up auditing.

  • What is the importance of internal audit recommendation follow up?
  • How do you follow up after an audit?
  • How do you write a recommendation for an audit report?
  • How do you respond to an audit recommendation?

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 results.
There are two primary objectives for follow-up auditing:

1. Was the recommendation implemented as described in the plan of action submitted by the chancellor or vice president?

2. Did the recommendation and plan of
action result in the intended effect of mitigating the risk that had necessitated the recommendation in the first place (in other words, is the recommendation operating as intended?)

Each fiscal year we schedule follow-up auditing for recommendations that have follow-up due based on their implementation deadline. We will:

1. Distribute an
entrance letter to each chancellor or vice president that communicates our intent to conduct follow-up audit procedures throughout the fiscal year.

2. Contact the respective associate vice chancellor or vice president to notify them regarding which prior audits have recommendations on which follow-up will occur and the approximate timing of our follow-up activities.

3. As follow-up activities progress, each department head is notified as relevant to the recommendations and plans of
action. Along with notification the auditor usually requests information such as:

a. A written update on the status of implementation of the recommendation.

b. Documentation that validates the recommendation was implemented.

We can often accomplish this from the office via telephone and email communications, but we also value face-to-face meetings when they can be arranged. We take your time into consideration, so please let us know what will work best for you.

Results of follow-up auditing are reported to the department head, vice chancellor or vice president, chancellor and president. They are also presented to the Board of Regents Audit Committee at their regularly scheduled meetings. The Audit Committee usually meets each year in June, September, December and April. This process provides assurance to the Audit Committee
that recommendations receive an appropriate level of attention by management and are implemented in a timely manner.

On occasion we conduct follow-up activities and discover that a department has undergone staffing or process changes that resulted in a recommendation that was not implemented. In this situation, we report that we followed-up with the
department but that circumstances prevented us from recommending closure and that follow-up audit activities will be rescheduled for another date in the future.

Too many instances of this can reflect negatively upon the department unless reasonable explanations are provided, usually resulting from extenuating circumstances that are not likely to be repeated.

If you are leading a department or have responsibility for a function or process that was audited, you will receive a copy of the final audit report that describes the audit results, formal plans of action submitted by your chancellor or vice president, and implementation deadlines. If you’re unsure as to which recommendations remain in an open status, thus eligible for follow-up auditing activities, please do one of the following:

1. Contact the associate vice
chancellor for administrative services (UAA, UAF) or the vice chancellor for administrative services (UAS). They have taken an active role in monitoring audit recommendations for their respective campuses.

2. Contact Audit and Consulting Services.

Stage 4: Audit Follow-up

These are the major activities to be executed during the Audit Follow-up Stage:

  1. Follow-up Audit
  2. Follow-up Review
  3. Follow-up Report
  4. Surveillance Audit

[1] 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 recurrence. Usually, a Follow-up Audit includes a Follow-up Review and a Follow-up Report. These are the additional activities:

  • Monitoring follow-up of the initial response to the audit.
  • Reviewing and evaluating the corrective action response of the Client.
    •  Refer to “Execute Corrective Actions “ and “Corrective Action Procedures”
  • Confirming
    the content on the “when, who, where, and how” to the response.
  • Monitoring and reviewing the Client‟s actions to address the deficiencies and recommendations.
  • Conducting a follow-up audit, or re-audit if necessary.
  • Ensuring the corrective action are taken and a satisfactory conclusion is achieved
  • Reviewing and filing of the documentation and records.
  • Identifying actions for verification during the next audit.

[2] Follow-up

The Follow-up Review is a review of the Client's response letter to the audit report findings. The actions taken by the Client to resolve the audit report findings may be tested to ensure that desired results were achieved. All unresolved findings will be discussed in the Follow-up Report

[3] Follow-up Report

The Follow-up Report is a document generated after the Follow-up Review. This report lists the actions taken by the Client to resolve
the original report findings.

Unresolved Findings

Any unresolved findings will appear in this Follow-up Report. It should include:

  • A brief description of the findings
  • The original audit recommendation
  • The Client’s response
  • The current condition
  • The continued exposure to the Client

A discussion draft of each report with unresolved findings is
circulated to the Client before the report is issued. The follow-up review results will be circulated to the original report recipients and the Client’s Executive Management as deemed appropriate.

The auditor would recommend the auditees to "Execute Corrective Procedures and Actions"

[4] Surveillance Audit (BCM Certification)

The Surveillance Audit is a
periodic audit performed by an external Auditor to ensure that an organization still meets BCM or ISO standard requirements. The objectives of a typical surveillance audit are to:

  • Conduct periodic audits to ensure that an organization still meets BCM standard requirements.
  • Make Continual Assessment Visits (CAVs)
    •  On-going surveillance visits
  • Have a Re-certification
    •  Once in every three years
    •  Option One is
      to re-certify by full system audit
    •  Option Two is to re-certify by a strategic review
Go to other Stages of the BCM Audit Process
  • Ламбарды побач са мной адкрываюцца?

    Ламбарды - гэта прадпрыемствы, якія прапануюць кліентам магчымасць закладваць прадметы, такія як ювелірныя вырабы, інструменты або электроніку. Ламбарды звычайна знаходзяцца ў раёнах з вялікай колькасцю людзей, якія маюць патрэбу...

  • Mənim yanımda lombardlar açılır?

    Lombardlar müştərilərə zərgərlik, alətlər və ya elektronika kimi əşyaları girov qoyma imkanı təklif edən müəssisələrdir. Lombardlar adətən maddi yardıma ehtiyacı olan insanların çox olduğu ərazilərdə olur. Lombardlar adətən səhər...

  • Близо до мен отварят ли заложни къщи?

    Заложните къщи са фирми, които предлагат на клиентите възможност да заложат предмети, като бижута, инструменти или електроника. Заложните къщи обикновено се намират в райони с голямо население от хора,...

  • هل تفتح محلات الرهن بالقرب مني؟

    محلات البيدق هي شركات تقدم للعملاء فرصة لرهن الأشياء ، مثل المجوهرات أو الأدوات أو الإلكترونيات. توجد محلات البيدق عادة في المناطق التي يرتفع فيها عدد السكان الذين يحتاجون...

  • Dự đoán Dự thảo NFL 2024

    Chúng tôi đã so sánh kết hợp bài đăng của người chơi 40 lần và trọng lượng và lập biểu đồ cho họ trên biểu đồ phân tán bên...

  • Kaip scenarijuje parašyti juodą ekraną

    Scenaristams dažnai tenka rašyti scenas, kuriose personažas yra juodame ekrane. Tai gali būti sudėtinga užduotis, nes gali būti sunku sukurti įdomią ir įtemptą sceną. Štai keletas patarimų, kaip rašyti...

  • ווי צו נוצן עפּל ווייַט פֿאַר טעלעוויזיע

    אינהאַלט פון אינהאַלט Show שריט 1. אראפקאפיע און ינסטאַלירן די Google טעלעוויזיע אַפּ שריט 2. פאַרלייגן די יסודות שריט 3. פאַרבינדן דיין אַנדרויד אָדער Google טעלעוויזיע ווי טאָן איך...

  • Uyisebenzisa njani i-apile ekude kwi-tv

    Isiqulatho Show Inyathelo loku-1. Khuphela kwaye ufake usetyenziso lweTV kaGoogle Inyathelo lesi-2. Misela Izinto Ezisisiseko Inyathelo lesi-3. Qhagamshela i-Android yakho okanye iGoogle TV Ndiyisebenzisa njani iRemote yam yeApple ukulawula...

  • ٽي وي لاءِ ايپل ريموٽ ڪيئن استعمال ڪجي

    مواد جو جدول Show قدم 1. گوگل ٽي وي ايپ ڊائون لوڊ ۽ انسٽال ڪريو قدم 2. بنيادي اصولن کي قائم ڪريو قدم 3. پنهنجي Android يا گوگل ٽي...

  • Mokhoa oa ho sebelisa Apple remote bakeng sa TV

    Tafole ea likateng Show Mohato oa 1. Khoasolla le ho kenya sesebelisoa sa Google TV Mohato oa 2. Theha Lintho Tsa Motheo Mohato oa 3. Hokela Android ea hau...

  • රූපවාහිනිය සඳහා ඇපල් දුරස්ථ පාලකය භාවිතා කරන්නේ කෙසේද?

    අන්තර්ගත වගුව Show පියවර 1. Google TV යෙදුම බාගත කර ස්ථාපනය කරන්න පියවර 2. මූලික කරුණු ස්ථාපිත කරන්න පියවර 3. ඔබගේ Android හෝ Google TV සම්බන්ධ කරන්න මගේ රූපවාහිනිය...

  • د تلویزیون لپاره د ایپل ریموټ کارولو څرنګوالی

    فهرست Show 1 ګام. د ګوګل تلویزیون ایپ ډاونلوډ او نصب کړئ 2 ګام. اساسات جوړ کړئ 3 ګام. خپل Android یا ګوګل تلویزیون سره وصل کړئ زه څنګه...

  • Kā lietot Apple tālvadības pulti televizoram

    Satura rādītājs Show 1.  darbība. Lejupielādējiet un instalējiet lietotni Google TV 2.  darbība. Izveidojiet pamatus 3.  darbība. Pievienojiet savu Android vai Google TV Kā izmantot Apple Remote, lai vadītu televizoru?...

  • Kaip naudoti „Apple nuotolinio valdymo pultą televizoriui

    Turinys Show 1 žingsnis. Atsisiųskite ir įdiekite „Google TV“ programą 2 žingsnis. Nustatyti pagrindus 3 veiksmas. Prijunkite „Android“ arba „Google TV“. Kaip naudoti „Apple“ nuotolinio valdymo pultą televizoriui valdyti?...

  • Телевизор үчүн алма пультту кантип колдонсо болот

    Мазмуну Show 1 кадам. Google TV колдонмосун жүктөп алып, орнотуңуз 2-кадам. Негиздерин түзүү 3-кадам. Android же Google TV'иңизди туташтырыңыз Сыналгымды башкаруу үчүн Apple Remote кантип колдонсом болот? Эгер Android...

  • Az Apple távirányító használata TV-hez

    Tartalomjegyzék Show 1. lépés. Töltse le és telepítse a Google TV alkalmazást 2. lépés. Tegye fel az alapokat 3. lépés. Csatlakoztassa Android vagy Google TV-jét Hogyan használhatom az Apple...

  • Kuidas kasutada Applei kaugjuhtimispulti televiisori jaoks

    Sisukord Show Samm 1. Laadige alla ja installige Google TV rakendus 2. samm. Pane paika põhialused 3. samm. Ühendage oma Android või Google TV Kuidas kasutada Apple'i kaugjuhtimispulti teleri...

  • Televizor üçün alma pultundan necə istifadə etmək olar

    Mündəricat Show Addım 1. Google TV proqramını endirin və quraşdırın Addım 2. Əsasları qurun Addım 3. Android və ya Google TV-ni qoşun Televizorumu idarə etmək üçün Apple Remote-dan necə...

  • كيفية استخدام Apple Remote للتلفزيون

    جدول المحتويات Show الخطوة 1. قم بتنزيل وتثبيت تطبيق Google TV الخطوة 2. ضع الأساسيات الخطوه 3. قم بتوصيل جهاز Android أو Google TV كيف يمكنني استخدام Apple Remote...

  • አፕል ሪሞትን ለቲቪ እንዴት መጠቀም እንደሚቻል

    ዝርዝር ሁኔታ Show ደረጃ 1. የጎግል ቲቪ መተግበሪያን ያውርዱ እና ይጫኑ ደረጃ 2. መሰረታዊ ነገሮችን ማቋቋም ደረጃ 3. የእርስዎን አንድሮይድ ወይም ጎግል ቲቪ ያገናኙ የእኔን ቲቪ ለመቆጣጠር የእኔን አፕል...

  • So sánh Xpander và Ertiga Sport 2022

    Mitsubishi Xpander được ra mắt tại thị trường Việt vào cuối năm 2018 và đã tạo nên một sức hút rất lớn cho một phân khúc xe hoàn toàn...

  • Me pehea te tuhi i te mata pango i roto i te whakaaturanga

    He maha nga wa ka tuhia e nga kaitito mata i nga ahuatanga kei roto tetahi kiripuaki i te mata pango. He mahi uaua tenei, na te mea he...

  • Toán tử so sánh nào được sử dụng trong công thức ms Excel

    Bạn có thể sử dụng toán tử ‘nhỏ hơn hoặc bằng ( Sáu toán tử so sánh Sử dụng trong Công thức ô Sử dụng trong báo cáo có...

  • Top 20 cửa hàng tai nghe Huyện Đông Triều Quảng Ninh 2022

    Có tổng 645 đánh giá về Top 20 cửa hàng tai nghe Huyện Đông Triều Quảng Ninh 2022 Lan Chi Mart Đông Triều Siêu thị Điện máy XANH Nhà...

  • Megakey là gì

    Tại theo đá vụn không ngừng bị bóc ra, đồ vật bị chôn giấu nhiều năm bên trong rốt cuộc cũng đối với thế gian hiện ra diện mạo...

  • Top 10 nguoi manh nhat wwe năm 2022

    10 đô vật WWE nổi tiếng nhất 1. Dwayne Johnson - "The Rock" 2. John Cena 4. Thợ làm dưới 6. Steve Austin "Stone Cold" 7. Goldberg 8. Hulk...

  • Lịch học tiểu học 2023 Uganda

    Chính phủ đã công bố lịch học năm 2023 và cảnh báo hiệu trưởng các trường không vi phạm lịch này, đặc biệt là các trường nghỉ trước thời...

  • Kaip atkurti ištrintą pokalbį

    Ištrintus pokalbius gali būti sunku atsigauti. Štai keli patarimai, padėsiantys juos susigrąžinti. 1. Naudokite paieškos variklį. Jei gerai žinote, ko ieškote, paieškos variklis gali padėti rasti pokalbį. 2. Naudokite...

  • Сколько страниц в Голодных играх

    «Голодные игры» — роман Сюзанны Коллинз. Это роман для молодых взрослых, первый в трилогии «Голодные игры». Действие романа происходит в мире будущего, в котором страна Панем разделена на двенадцать...

  • Каковы лучшие игры для Xbox One 2022 года?

    В 2022 году выйдет много отличных игр для Xbox One. Вот пять лучших игр года для Xbox One на данный момент. 1. Форза Горизонт 4 Forza Horizon 4 —...

Dịch vụ SEO website - Thiết kế Website

★★★★★ 7 đánh giá trên Google
Văn phòng công ty

Địa chỉ: Số 5 Trần Kim Xuyến - P.Trung Hoà - Q.Cầu Giấy - TP. Hả Nội

Điện thoại: 0922 892 892

Trang web:

Từ Dịch vụ SEO website - Thiết kế Website

"BANGNAM là đơn vị cung cấp Dịch Vụ SEO, Dịch vụ thiết kế Website, Giải pháp quản trị doanh nghiệp ERP hàng đầu tại Việt Nam."

Mọi người cũng tìm kiếm

Thiết kế website Hà Nội
Nhà thiết kế trang web
Thiết kế website bán hàng
Nhà thiết kế trang web
Dịch vụ SEO
Nhà tối ưu công cụ tìm kiếm
Thiết kế website TP HCM
Nhà thiết kế trang web
Thiết kế website Hà Nội
Nhà thiết kế trang web