Audit findings only matter if the actions that follow them are finished and can be shown to be finished. This template reports on earlier findings in seven pages: the prior actions and their status, the evidence behind each closure, the overdue items, the escalations and the financial effect of recovery. It separates what was tested from what management says, so the committee can see both.

The sample is for the fictional Ravenmoor Group, where 13 of 17 prior actions are closed, 3 of 22 controls failed testing and 9% of purchase orders were raised after the invoice date. Replace the findings, ratings, dates and names with your own evidence, and do not mark anything closed without a filed record.