Beyond the Checklist: Why Closed Audit Findings Often Resurface

This article challenges the conventional view of audit finding closures, arguing that while documentation systems effectively record resolutions, they often fail to capture the tacit knowledge and underlying conditions that lead to repeat issues. For audit and assurance professionals, this highlights a critical gap in institutional learning, suggesting that a focus solely on closing findings without retaining the deeper understanding of 'why' can lead to recurring problems, despite robust governance processes.