Follow-up assurance
Corrective action follow-up
A limited follow-up that checks whether agreed receipt, custody and ledger controls were put in place after an earlier audit.
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Close actions with evidence
A recommendation is not complete merely because it appears on an action plan. This engagement revisits agreed actions from a previous Bundlepathgrid audit—or another report whose tests are sufficiently clear—and checks the evidence supporting implementation.
For each selected action we record the responsible owner, due date, evidence inspected and status: implemented, partly implemented, not implemented or no longer applicable. A short memorandum explains the test and result; it does not reopen the original population unless new testing is separately agreed.
Useful evidence may include revised register instructions, custody logs, supervisory sign-offs, reconciliations and a small sample of records processed under the new control. Management representations alone do not support an “implemented” conclusion.
Send the number of actions and original report date to receive a scope estimate.