Internal audit findings are tracked and remediated within agreed timelines
Tracking audit findings to closure is the same discipline applied to a different source of gaps, audits rather than incidents, but it reinforces the closure habit this control depends on.
Tracking every audit finding to closure with escalation for overdue items supports this control by closing the loop after a review, though the review itself must still be independent and at planned intervals.
This process control tracks every audit finding to closure within its agreed deadline, escalating overdue items to leadership, the exact compliance-checking activity A.5.36 requires.
https://sekit.ai/api/mcp/crosswalk