Measures of improvement have a strong advantage over recommendations because they force the
internal audit team to negotiate action items and develop language around the improvements that is
forthright and concise. It is made clear who is responsible for what and that there will be follow-up
activities in three months’ time. “If, after three months, the improvements are not in place, they
are given the color red and sent to the management board. [The board] will speak directly to the
individuals 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 good
reason, that is taken into consideration.”