Detailed Internal Audit Findings, Risks, Recommendations and Action Plans

In this portion we discuss the issues found during the audit and tell them there risks and give them recommendation and lave the last coulomb empty for management comments, here is template given below

Issue	Risk	Recommendation	Management comment
x-x-x-x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x
x-x-x-x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x

Detailed follow-up Status

Under this heading we discuss the status of previous audit issues; I am giving the sample below

S.No	Audit findings	Improvement actions, responsibility and due date agreed with the management	Current status	Revised improvement action and due date
x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x

Follow up status

This part is divided in further three parts

1) Un-implemented

2) Partial implemented

3) Fully implemented

Un-implemented

In this part we tell the previous audit finding which are Un-implemented here is I am giving its template

S.No.	Audit findings	Improvement actions, responsibility and due date agreed with the management	Current status	Revised improvement action and due date
x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x

Partially Implemented

In this part we tell the previous audit finding which are Un-implemented here is I am giving its template

S.No.	Audit findings	Improvement actions, responsibility and due date agreed with the management	Current status	Revised improvement action and due date
x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x

Fully Implemented

In this part we tell the previous audit finding which are Un-implemented here is I am giving its template

S.No.	Audit findings	Improvement actions, responsibility and due date agreed with the management	Current status	Revised improvement action and due date
x-x-x	x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x	x-x-x-x-x-x-x-x-x-x

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