Auditors realize that at times corrective action is not taken even when agreed to by the appropriate parties. This should lead an internal auditor to
Decide the extent of necessary follow-up work.
Allow management to decide when to follow-up, since it is management’s ultimate responsibility.
Decide to conduct follow-up work only if management requests the auditor's assistance.
Write a follow-up audit report with all findings and their significance to the operations.
Submit