From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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Closing findings

Closing findings

From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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Closing findings

- Alright, let's talk about closing down the audit. So, auditing is a continuous process, you're never really done. One thing you're going to have to do, potentially, is follow up. Now, follow up isn't always required, and it's not always desired. Sometimes it's an external auditor coming in and auditing your organization, and there may not be any agreement or requirement for them to come back and check in. But, oftentimes, there is some kind of follow up, where the auditor comes back and checks out how the remediation effort is going. How well are you guys doing at implementing all of those recommendations that we made, and that got approved by the governing board? Now of course, the results of this follow up should be reported to management, or the governing body, whoever that is, so that they can maintain their oversight. That's what the auditor's there to do, provide a way for them to do oversight on whatever this is. The organization, the business process, et cetera. Now, it may…

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