Audit follow up is a process of audit subject following up or implementing the

external audit recommendations. This audit phase is very important because it is

one of the audit performance indicator and relates to the internal auditor’s
capacity and capability. The capability of an auditor is affected by the auditor’s
expertise qualification, commitment to ethics and audit experience. Objectives of
follow up phase: - to monitor and supervise the implementation of audit
recommendation - to ensure that audit subjects’ actions have been implemented
effectively or that audit subjects’ management has accepted the risk of not taking
action - to help and advice in case the recommendations were not well
implemented. Audit recommendation that was unimplemented by the audit
subjects may indicate of ineffectiveness of the external auditor recommendation
and not only the subject’s incompetences.

The audit team should agree a follow up protocol with the management that should
consider:

- if you will use report recommendations or management actions or both

- how you should deal with partial implementation or work in progress
- the escalation process for actions not cleared by the agreed date

There are three main approaches to follow up and clearing actions: 

1. issue by issue as the due date arrives and internal audit is notified of
completion
2. by undertaking a follow up audit based upon internal audit’s record of
recommendations 
3. by providing assurance over management’s own tracking and reporting of
progress to the audit committee

Internal and external audit must obtain suitable evidence to confirm this and, where
relevant, undertake testing to ensure it is operating effectively.

Reporting of progress should include:

- actions implemented
- missed dates and revised dates (particularly if repeatedly revised)
- actions followed up and cleared by internal audit

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