Findings and remediation

A finding records the failed condition, severity, opened date, assessment and control. It stays open while the owner decides what work will correct it. A corrective action names the finding, responsible team member, due date, status and evidence. The completed date marks when the action was done; it does not by itself prove the control now passes.

An independent retest supplies that proof. The reviewer records the test date, result and evidence against the finding. A passing result supports closure. Failed or inconclusive retests keep the team focused on the unresolved condition. The distinction lets an Auditor see the original exception, the attempted repair and the independent outcome.

• Finding. Preserve the assessment and control link, severity and description of the exception.
• Action. Assign one owner and due date, then record the work and evidence as it progresses.
• Retest. Have an independent reviewer record a result before closing the finding.

Agree how severity is chosen and who can revise it. Define the evidence needed for a submitted action and the rule for verifying it. Decide how an overdue action is escalated to the owner of the assessment. Make the retester separate from the person who performed the corrective work when independence is required by the organization’s policy.

For a rehearsal, select a failed test with a clear finding. Assign a corrective action to a named team member and due date. Have that person record the correction and evidence. Then let the Independent Assurance Reviewer perform the retest and record a pass, fail or inconclusive result. Compare the outcome with the finding status before closing it.

A test finds that several sampled approvals lack required support. The Control Owner opens a high-severity finding, links it to the assessment and control, and assigns a corrective action. The action owner adds the missing procedure and records evidence of implementation. The reviewer tests a fresh sample. If the new result fails, the finding remains in follow-up; if it passes, the reviewer can support closure with dated retest evidence.

The original failed test remains visible. That history is useful when the next assessment asks whether the correction held.

• Open findings — Exceptions waiting for action, retest or closure.
• My corrective actions — Work assigned to the current owner with due dates.
• Failed tests — The observations that started follow-up.

See remediation and retest and completion reconciliation.