Circulation. Cardiovascular quality and outcomes | 2019
Trust, But Verify.
TO RE-AUDIT OR NOT TO RE-AUDIT The auditors arrive, do their work, write a report that includes critical recommendations that could be seen as an instruction: “...the auditee shall....” Should the audit strategy and planning call for a review (e.g., one year after issuing the final report) to see if they have been implemented and, if so, whether the implementation has been completed in a way that significantly reduces business risk? While this makes good sense, the challenge is that the audit universe has become so large that re-auditing issues are bound to conflict with the overall audit plan.