MONITORING THE IMPLEMENTATION OF ACTION PLANS IN INTERNAL AUDIT PROCESSES

Abstract

This paper examines the processes and tools necessary to monitor the implementation of internal audit action plans effectively. Through a comprehensive review of COSO, IIA IPPF, and INTOSAI frameworks, combined with case studies from Turkish municipal administrations, the study identifies key success factors, including clear assignment of responsibilities and the application of SMART criteria to each recommendation. It highlights the transformative role of data-analytics platforms, digital dashboards, and integrated IRMS/ERP modules in enhancing transparency and reducing reporting delays by up to 50%. The findings underscore the importance of regular, outcome-focused evaluations alongside compliance checks, as well as the need for adequate resources, staff training, and strong leadership support. The paper concludes with recommendations for adopting automated monitoring solutions and suggests avenues for future research in SME and cross-sector contexts.