The most important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings is the remediation dates included in management responses. The IS auditor should ensure that the follow-up activities are aligned with the agreed-upon action plans and deadlines that management has committed to in response to the audit findings. The follow-up activities should verify that management has implemented the corrective actions effectively and in a timely manner, and that the audit findings have been resolved or mitigated.
The other options are less important factors for establishing timeframes for follow-up activities:
* Availability of IS audit resources. This is a practical factor that may affect the scheduling and execution of follow-up activities, but it should not override the priority and urgency of verifying management's corrective actions.
* Peak activity periods for the business. This is a factor that may affect the availability and cooperation of auditees during follow-up activities, but it should not delay or postpone the verification of management's corrective actions beyond reasonable limits.
* Complexity of business processes identified in the audit. This is a factor that may affect the scope and depth of follow-up activities, but it should not affect the timeframe for verifying management's corrective actions.