After completing an audit, management agreed to implement several recommendations to improve internal controls and reduce risks. A few months later, the internal auditor returns to assess whether these corrective actions have been properly implemented and are working as intended.
Required:
Which one of the following alternatives best describes the role of the internal auditor when he or she follows up on the implementation of audit recommendations?

Question

After completing an audit, management agreed to implement several recommendations to improve internal controls and reduce risks. A few months later, the internal auditor returns to assess whether these corrective actions have been properly implemented and are working as intended.

Required:

Which one of the following alternatives best describes the role of the internal auditor when he or she follows up on the implementation of audit recommendations?

Accepted Answer

The internal auditor should follow up to ensure that appropriate action has been taken in the areas for which recommendations have been made.

Answer

The internal auditor is responsible for the implementation of recommendations.

Answer

To ensure that internal auditors maintain their independence, the internal auditor should ask external auditors to follow up on the implementation of their recommendations.

Answer

The internal auditor has no role to play in this regard and follow up is solely the responsibility of management.

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After completing an audit, management agreed to implement several recommendatio...

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