What the example shows
The recommendation for periodic access reviews remains open. Management’s comment is recorded, but closure is considered only with appropriate evidence and an auditor’s review.
ASSESSMENT AREAS
Internal audit
The audit is complete. Have the recommendations actually been implemented?
Connect audit scope, working papers, evidence, findings and management responses. Follow each recommendation beyond the report — through to evidence of the action taken.
Explore the exampleA practical situation
Management reports that a recommendation has been implemented, but evidence has not yet been provided. See how the finding, response and recommendation status can be reviewed together.
Illustrative example · synthetic data
From the problem to the next step
An illustrative scenario using synthetic data, not a view of a real client’s operations.
- 01Evidence
- 02Finding
- 03Management response
- 04Recommendation
- 05Evidence of implementation
Example outputs
- Work program and working papers
- Findings, recommendations and action follow-up
A statement of completion is not the same as evidence. Audit conclusions and the closure of recommendations remain matters of professional judgment.
Illustrative example · synthetic dataDoes this problem sound familiar?
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