Introduction:

The monitoring process for internal audit recommendations is a crucial element to ensure that corrective actions are implemented effectively.

Responsibilities in Monitoring:

Internal auditors are responsible for determining how frequently and in what manner the monitoring of audit recommendations should take place. This includes setting a schedule and deciding on the methods to be used for tracking progress.

Options Analysis:

Option A: Reporting the monitoring status when requested is reactive and does not encompass the full scope of monitoring responsibilities.

Option B: Assisting management with implementing corrective actions may compromise auditor independence and objectivity.

Option C: Determining the frequency and approach to monitoring allows auditors to proactively manage and oversee the implementation of recommendations, ensuring they are addressed in a timely and effective manner.

Option D: Including all types of observations in the monitoring process might not be practical or necessary; focus should be on significant findings.

Conclusion:

The most appropriate action for internal auditors during the monitoring process is to determine the frequency and approach to monitoring, ensuring a systematic and consistent follow-up on audit recommendations.

Internal Audit Standards and Practice Guides .