Closing the Audit Loop: A Methodology for Tracking Audit Recommendations
Audits performed by Supreme Audit Institutions (SAIs) are valuable tools that help identify risks, inefficiencies and areas of improvement for a wide variety of governmental programs. These audits fill the gap between policy and practice by providing timely audit results and constructive feedback to those audited. Included in this constructive feedback are recommendations meant to enhance performance and implementation of recommendations to ensure policy and/or standards are being met. This closing of the audit loop is an essential, final step in the audit process.