Follow-up check
The follow-up check is an important component of auditing.
The follow-up check monitors the agreed measures
During all the preceding phases the audit has produced reports and provided recommendations. In this they have a certain purpose: the optimisation relating to goal-setting and, if necessary, adapted to the recommendations, the means or goals. In order for this not to become an end in itself, a follow-up check is necessary to monitor the implementation of the recommendations. The follow-up check must not occur at the time of the end of the building measure and certainly not at the end of the usage process, but is a component of a continuous, alternating improvement process. The follow-up of the auditing measures is the insistence upon implementation of recommendations, so that the audit can be an efficient and not purely cosmetic means.
The follow-up check of the audit is a significant part of an audit. The auditor should consequently also have available to him the necessary time to be able to check the accepted requirements for the inspected site. If this is omitted, the audited site runs the danger of not being taken seriously in relation to the audit reports only being answered relatively casually by the audited, that the requirements need not be honoured anyway. In many cases the follow-up check is confirmed by means of a written report. Should not all of the pending matters be settled in this phase, a renewed check of the audit results is necessary. The follow-up check can take up a lot of time during the audit.
Among the points to be checked:
- Is there a case which guarantees an efficient follow-up with all the necessary instruments, and is this both fit for purpose and appropriate?
- Were the recommendations and requirements from the audit report fulfilled as scheduled and without gaps?
- Were applicable recalls made to the third parties and compared?
- Is appropriate evidence available which guarantees receipt of the owed sum?
- Was the pending issues document produced by the audit after satisfaction of the individual checking points continuously added to and dated?
- Could the desired success be achieved on the grounds of the efforts made in the work schedule, internal control system, EDP and much more?
- If not, what action was taken to bring about this result as soon as possible?
- Did the employees receive a feedback form in relation to their endeavours and the result?
- Were, during the implementation of the audit results, the corresponding follow-up reports drawn up for particular circumstances?
- Were the employees involved in the necessary changes given instructions and motivated towards its realisation?
- Could the employees’ acceptance be gained and, if not, what were the reasons for this?
