Any audit recommendation when to close in system ? After actual implementation or when it is set for approval in system ?

Only after actual implementation as every corrective action needs to be compeletely implemented before any RCA gets closed in system.

After actual implementation because if we close the reccommendation after raising MOC/TSR and it is dropped during study so there is no use to do RCA. So closure should be after actual implementation or dropping of recommendation.

As part of a corporate quality management system, an action item may be closed upon implementation of any corrective action. An audit is useful, i.e., effective, when the corrective action is assessed against a performance indicator or baseline. 

At the beginning you need to have a blueprint of the servers ,where you can start implementing the system before you take it forward to production and once it is done it should move to Non Production Phase and then to Production after performing sanity checks , then you can conclude with UAT user acceptance test and release the system to business .

Audit comments should be closed only after the actual implimentation.