For auditors, a follow-up audit is simply a follow-up visit to verify that any corrective actions implemented as a result of the previous internal audit have been implemented in accordance with documented procedures. In internal auditing, this task is very often done as a routine part of the next audit schedule.

To management, corrective actions are part of the corrective action cycle. This involves:

• correcting existing problems
• determining the extent to which the problem has affected past performance and correcting problems
• investigating the scope and cause of the problem
• establishing corrective action that will prevent recurrence
• immediately implementing temporary safeguards to minimise effect of non-conformances, until such time as permanent corrective action can be identified and implemented

Follow up actions performed by the auditor or audit team, would include:

• obtaining the written response to the audit report
• evaluating the adequacy of the response
• confirming that corrective action is accomplished as scheduled and that interim measures were in effect to minimise problems, until corrective action was accomplished