Internal Audit Department

Internal Audit Department Audit Follow-Up Policy

Purpose

This policy outlines the policy and procedure for follow-up of recommendations in audit reports issued by the Washington University Internal Audit Department and management letters issued by external auditors.

Policy and Procedure

90 days after a final report is issued, a Recommendation Implementation Status Summary (RISS) will be sent to the individuals whose responses are reflected in the final report. Each addressee will be asked to indicate the status of the recommendations listed on the RISS and return it to the Internal Audit Department. For any recommendation not implemented, the auditee will be asked to provide the targeted implementation date, and if not implemented, the reason and a description of any alternate solutions implemented or planned.

Policy and Procedure 2.

After the completed RISS is received, the Internal Audit Department will verify the implementation status of recommendations related to significant findings.
For any unimplemented recommendations relating to significant findings, the Internal Audit Department will continue following-up quarterly with the appropriate individuals.