Follow-Up Audit
What is Follow-Up Audit?
An audit conducted to verify that corrective actions from previous audit findings have been effectively implemented and sustained.
Frameworks that govern follow-up audit
What the standards actually require on follow-up audit
Requirements naming follow-up audit across this standard, quoted from the control text.
Kids Online Safety Act (KOSA)1 control
Section 8 of KOSA mandates annual independent audits of covered platforms by qualified third-party auditors. (1) Section 8(a) Annual Independent Audit: (a) Covered platform must commission annual third-party audit;
KOSA-Independent-Audit-Section8-Annual-Third-Party-FTC-Approved-Auditor-Compliance-Verification-Public-Summary · KOSA Independent Audit + Section 8 + Annual + Third-Party + FTC-Approved Auditor + Compliance Verification + Public Summary + Multi-Layer Audit + Risk Assessment Verification + Safeguard Effectiveness + Algorithmic System Audit →Questions people ask about follow-up audit
What is Follow-Up Audit?
An audit conducted to verify that corrective actions from previous audit findings have been effectively implemented and sustained.
Why is Follow-Up Audit important for compliance?
Follow-Up Audit is a key concept in Audit and Assurance. Understanding follow-up audit helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 686 frameworks with 311K cross-framework control mappings.
Which compliance frameworks address Follow-Up Audit?
Follow-Up Audit appears in the requirement text of Kids Online Safety Act (KOSA). Across these standards we have identified 1 control that names it directly, each linked to the control text on the compliance platform.
Where can I learn more about Follow-Up Audit?
Explore our compliance framework pages to see how follow-up audit applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 686 frameworks.
See how Follow-Up Audit applies across compliance frameworks
Our platform maps 686 frameworks with 311K cross-framework control mappings. Explore how this concept is addressed across standards.
Written and maintained by Gerard Blokdyk, The Art of Service.