Follow up on audit findings: Ensure risks are mediated

Given the financial and regulatory pressures of the healthcare industry, the follow-up work of an internal auditor is critical to the process of an internal audit report becoming worthwhile and useful. With all the compliance, information technology, cyber, clinical, and operational risks in the healthcare industry, internal auditors must conduct thorough follow-up to make sure management has addressed the risks and deficiencies noted within the issued audit reports. In this article, originally published by the Association of Healthcare Internal Auditors, Scott Gerard addresses how internal controls are strengthened when action plans for issues are implemented and validated.