Internal Audit Handbook（2007）D6-Escalation Procedure.pdfVIP

6 Escalation Procedure K Ey Points ••• • Escalation processes may result from (1) a red traffic light status in the overall audit statement, (2) the fact that recommendations have not been implemented, or (3) from a disagreement about some of the audit findings or recommenda- tions. • During escalation, all responsible parties, including the Board, are informed directly. • The overall audit statement for a basic audit is primarily intended to assess the quality of the findings, but the overall follow-up rating looks mainly at the ef- fectiveness of the implementation process. • If there is any disagreement, the audit team, the audit lead, and/or the Audit Manager should attempt to de-escalate the situation or reach a consensus with the auditee without varying the original audit finding. • However, if the disagreement persists, a “management disagreed” classification is added to the audit report and the Board summary. AuditAudit ProcedureProcedure Internal Audit should ensure that the actual execution of audits is done in a manner that is agreeable to everyone involved. To ensure such agreement, audit results should never be used for anything other than the intended purpose, as required by the standards and codes of conduct of the international audit institutes. Relation