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Internal auditor’s duty is limited as far as implementation of audit recommendation is concerned. Only thing he can do is to explain the management through management letter/ internal audit report stating the pros and cons of implementation and non-implementation of the audit recommendation in question. Furthermore, he can make an executive summary of the same for reporting to audit committee, if any, for their consideration. Finally, if no action was taken then get the formal response through an email for non-implementation of the audit recommendations and file it in the permanent audit file for future reference.
