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Internal Audit Follow-up / Closure Tracker — SIA 390

The follow-up register that closes the loop on prior-period observations — original recommendation, owner, current status, and a repeat-observation flag — per SIA 390.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Standard
SIA 390 — Follow-up
Purpose
Confirm implementation, not just commitment
Flags
Repeat observations for escalation
Format
Microsoft Word (.docx)
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Engagement details
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What’s inside

An excerpt from the template.

INTERNAL AUDIT FOLLOW-UP / CLOSURE TRACKER

Entity: ___ · Period: ___

Per SIA 390 (Follow-up) — tracks prior-period observations through to closure. This tracker is completed in a LATER period than the one the observation was raised in, to confirm whether management's committed action was actually implemented, not just promised in the ATR.

Prepared by: __________ Reviewed by: __________ Date: ___

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

How is the follow-up tracker different from the Management Action Taken Report (ATR)?
The ATR is prepared at the time the observation is raised, capturing what management SAID it would do. The follow-up tracker is completed later — in a subsequent audit period — to check whether that commitment was ACTUALLY implemented, with evidence, not just re-confirmed as still planned.
What does the "repeat observation" flag do?
It marks an observation that has now recurred in a later period despite a prior committed action — this is an escalation signal under SIA 390, since a repeat observation usually indicates the original root cause was never actually addressed (see the Cause section of the observation format), or that management's stated action was not genuinely implemented.
What counts as acceptable "evidence of closure" for a follow-up item?
It depends on the observation, but generally something more than management's verbal confirmation — a revised, approved policy document; a screenshot of a new system control in production; a sample-tested transaction showing the new control operating. The follow-up tracker should reference what evidence was actually reviewed, not just record a "closed" status on management's word.
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