Follow-Up

In accordance with the International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors, the Chief Audit Executive must establish and maintain a system to monitor the disposition of results communicated to management. More details regarding the follow-up process are listed below.

At the completion of an audit, the follow up phase begins. During this phase an auditor from the OIA determines if planned actions, developed during the audit, were implemented. The OIA follows up on all internal audit comments and on comments in reports issued by the State of Florida Office of Auditor General and Office of Program Policy.

Unit management provides implementation dates for corrective actions at the end of the audit. If the corrective action cannot be completed within six months, they are requested to justify the additional time requirement.

After the implementation date, an auditor contacts appropriate personnel and establishes times to review completed corrective actions. The auditor evaluates the corrective action, reviews procedural changes and performs limited testing, as applicable, to determine if the action taken addresses the concern presented in the report.

If unit management has determined that an alternative corrective action is necessary due to unforeseen or changing conditions, the auditor evaluates the effectiveness of the revised action.

Management is requested to establish a new implementation date when corrective action is not completed. Quarterly, the appropriate administrators are notified of the results of the follow up reviews for their areas. The reports of follow-up are presented to the Audit Committee.