When should audit analytics become management monitoring?
An audit analytic should become management monitoring when it identifies a risk that management needs to detect and respond to at an operating frequency. If the risk can create exposure between audit cycles, then annual or occasional audit testing may be too late.
The handoff should define the control owner, frequency, data source, threshold, exception workflow, evidence retention, and escalation path. Internal audit can help clarify the design as advice, but management should operate the control and own the response.
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