Internal Audit Handbook（2007）B7-Follow-Up Phase.pdfVIP

6 Follow-Up Phase 6.1 Basics of the Follow-Up Phase Key Points ••• • The follow-up phase serves to ensure that all recommendations given after the basic audit are implemented by the deadline. • The follow-up phase breaks down into four sub-phases: status check I, follow-up I, status check II, and follow-up II. • Different areas of responsibility are distinguished in the overall process. • In addition to Internal Audit, other parties may be involved in the follow-up process. nneedeed forfor i i mplementingmplementing The release of the final audit report marks the conclusion of the basic audit. Accord- RecommendationsRecommendations ing to the Audit Roadmap, this is when the follow-up phase begins. The main objec- tive of this phase is to test whether the auditees have actually implemented the recommendations that Internal Audit has made. The recommendations may in- volve actions that are so urgent that they need to be performed promptly. Other recommendations may only be implemented in the medium to long term. Staff shortages, changes in the organizational structure, or changes to the content of pro- cesses that impact the findings and recommendations already made may delay their implementation. DefinitionDefinition The