Facilitating Proper Follow-Up for Audit Findings

D.

The BEST way to facilitate proper follow-up for audit findings is to schedule a follow-up audit based on remediation due dates, as described in option D.

Explanation:

An audit is a systematic, independent, and objective evaluation of an organization's operations, including its systems, processes, and controls. The audit process involves identifying areas of improvement, documenting findings, and recommending remedial actions. Follow-up on audit findings is essential to ensure that the recommended corrective actions have been implemented effectively.

Option A suggests scheduling a follow-up audit two weeks after the initial audit, which may not provide sufficient time for remediation. Some findings may require more time to address, and scheduling a follow-up audit too soon may not allow for the completion of remediation activities.

Option B suggests conducting a surprise audit to determine whether remediation is in progress. Surprise audits are useful in detecting non-compliance or fraud. However, they may not be the best approach for follow-up audits as they may create a negative impact on the organization's culture and employees' morale.

Option C suggests conducting a follow-up audit only when findings escalate to incidents. Waiting for findings to escalate may result in significant risks to the organization and may not facilitate timely remediation.

Option D suggests scheduling a follow-up audit based on remediation due dates. This approach allows sufficient time for remediation activities to be completed and helps ensure that the corrective actions are effective. Scheduling follow-up audits based on remediation due dates also enables the auditor to monitor progress and provide ongoing support to the organization in implementing corrective actions.

In summary, the best way to facilitate proper follow-up for audit findings is to schedule a follow-up audit based on remediation due dates, as it provides sufficient time for remediation activities to be completed and allows the auditor to monitor progress effectively.