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The chief audit executive must establish and maintain a system to monitor the disposition of results

communicated to management.

2500.A1 – The chief audit executive must establish a follow-up process to monitor and ensure that

management actions have been effectively implemented or that senior management has accepted the risk

of not taking action.

2500.C1 – The internal audit activity must monitor the disposition of results of consulting engagements to

the extent agreed upon with the client.

2600 – Communicating the Acceptance of Risks

When the chief audit executive concludes that management has accepted a level of risk that may be

unacceptable to the organization, the chief audit executive must discuss the matter with senior

management. If the chief audit executive determines that the matter has not been resolved, the chief

audit executive must communicate the matter to the board.

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