An audit is officially closed after all of the recommendations have been recommended for closure through the follow-up audit process. The final audit report that is distributed to the Board of Regents Audit Committee includes the chancellor or vice president’s formal response consisting of the plan of action and implementation deadline for each recommendation in the report. Audit and Consulting Services will use the implementation deadline to determine when follow-up procedures should be conducted. Sometimes we need to wait for an appropriate duration of time beyond the implementation deadline in order to have enough data on which to perform follow-up procedures. See below for the most frequently asked questions in regards to follow-up auditing.