What should be the PRIMARY basis for scheduling a follow-up audit?
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A. B. C. D.A.
The primary basis for scheduling a follow-up audit is the significance of reported findings, which indicates the level of risk associated with the area or process under review. The follow-up audit should be conducted to assess whether the recommended corrective actions have been taken and if they were effective in mitigating the identified risks.
The follow-up audit should focus on the areas that were identified as high-risk during the previous audit. The auditor should review the status of the corrective actions recommended in the previous audit report and evaluate their effectiveness. If the corrective actions have not been fully implemented or have not been effective, the auditor should identify the root cause of the issues and make additional recommendations.
The completion of all corrective actions is an important consideration, but it is not the primary basis for scheduling a follow-up audit. The availability of audit resources is also important but should not be the sole basis for scheduling a follow-up audit. The time elapsed after audit report submission is also important, but it is not as significant as the significance of reported findings.
In summary, the primary basis for scheduling a follow-up audit is the significance of reported findings, which indicates the level of risk associated with the area or process under review. The follow-up audit should focus on the areas that were identified as high-risk during the previous audit and evaluate the effectiveness of the corrective actions taken.