Internal Controls
Control Remediation Backlog
Outstanding control remediation actions by ageing band and the rate at which the backlog is clearing.
Why ageing remediation actions become repeat findings
A control deficiency that is identified but not remediated remains an open door, and the AGSA frequently raises the same finding year after year precisely because remediation stalls. Tracking the backlog by age and its clearance rate tells the accounting officer whether the institution is genuinely closing gaps or merely cataloguing them. AuditPro Core ages outstanding remediation actions and shows the rate at which the backlog is clearing.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Open actions
97
Overdue
41
42% of open
Closed this quarter
33
▲ 8
Avg age (days)
118
Remediation actions by ageing band
Backlog by responsible unit
| Unit | Open | Overdue | Oldest (days) |
|---|---|---|---|
| Finance | 28 | 12 | 240 |
| Supply Chain | 24 | 13 | 310 |
| Infrastructure | 21 | 9 | 190 |
| Corporate Services | 14 | 4 | 150 |
| ICT | 10 | 3 | 120 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Remediation ageing
Ageing bands group open actions by how long they have remained unresolved. The older an action, the more likely the underlying deficiency has already caused harm.
Clearance rate
Clearance rate compares actions closed against actions raised over a period. A rate below one means the backlog is growing faster than it is being cleared.
Repeat-finding risk
Unremediated deficiencies typically resurface as repeat AGSA findings. The backlog is therefore a leading indicator of next year's audit outcome.
Genuine versus nominal closure
An action marked closed must be verified as effective, not simply ticked off. Premature closure recreates the deficiency under a clean status.
How AuditPro Core Bridges the Gap
- Ageing analysis: open actions are bucketed by age so the oldest, most dangerous items stand out.
- Clearance tracking: the platform computes raised-versus-closed rates to show whether the backlog is shrinking.
- Exception workflow: overdue actions escalate automatically to owners and the audit committee.
- Traceability to source: each action links to its originating deficiency and the evidence required to close it.
Key Takeaways
- Identified but unremediated deficiencies become next year's repeat findings.
- A clearance rate below one means the backlog is outpacing closure.
- Old actions are the most dangerous; age them and prioritise accordingly.
- Verify effectiveness before closing; nominal closure recreates the gap.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.