A brief guide to follow up
You should follow up the actions agreed by management to ensure both that they’re implemented correctly in the timescale agreed, and that the actions undertaken have effectively mitigated the risk identified.
The work of internal audit fails to improve the internal control, risk and governance arrangements if areas it identifies for improvement are not carried through by management.

Audit committee and senior management require assurance that the agreed actions within internal audit reports have been implemented correctly in the timescales originally offered by management, and that controls are managing risk more effectively.

To inform this process and provide the necessary assurance, internal audit should undertake follow up work. The approach and frequency to this will vary by organization and the internal audit team should agree a follow up protocol with management.