ITPEC IP April 2020 Question 65
ITPEC IP April 2020 — Question 65 of 100
Follow-up gives guidance on appropriate improvement actions and checks how the auditee addresses audit findings. It verifies the status and effectiveness of corrective measures after findings and recommendations have been reported.
Answer (d)
Why not others:
- acquiring evidence establishes the factual basis
- audit procedures test and evaluate the subject matter
- the audit report communicates findings, conclusions, and recommendations
- follow-up occurs afterward to support and confirm improvement
Key rule: An audit does not end at reporting; follow-up tracks corrective action and whether identified risks were properly addressed.
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