C. Monitor Engagement Outcomes (5 - 15 percent) （ Proficiency Level ）

监督审计业务结果 (5 – 15%) （要求熟练掌握）

1. Determine appropriate follow-up activity by the internal audit activity

根据内部审计结果确定适当的跟踪活动。

2. Identify appropriate method to monitor engagement outcomes

确认监督审计业务结果的适当方法。

3. Conduct follow-up activity

实施跟踪活动。

4. Communicate monitoring plan and results

沟通监督计划和结果。