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Measures of improvement have a strong advantage over recommendations because they force theinternal audit team to negotiate action items and develop language around the improvements that isforthright and concise. It is made clear who is responsible for what and that there will be follow-upactivities in three months’ time. “If, after three months, the improvements are not in place, theyare given the color red and sent to the management board. [The board] will speak directly to theindividuals involved and ask for reasons for their failure to implement,” explains Bendermacher.“Accountability is very clear. However, if they cannot implement the improvement for a goodreason, that is taken into consideration.”
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