Remediation follow-up review

When to use this

After a prior logging engagement — ours or another firm’s — remediation owners report that fixes are in place. You need independent confirmation before telling the audit committee the points are closed.

What we do

We re-open each agreed deficiency, request fresh evidence (approved reconciliations, revised access lists, dual-signatory bank files), re-perform limited tests, and update the register status to closed, in progress, or re-opened with a revised description.

Constraints

We only follow up deficiencies that have a clear original description and an owner. Vague “improve controls” notes without a prior register entry are out of scope; those belong in a new logging engagement.