Who should plan the audit engagement versus who should own remediation of control gaps found?
Select an answer to reveal the explanation.
Short Explanation
The inspector writes the inspection plan; the building owner still fixes the boiler. Audit managers plan engagements; control owners remediate. If one person does both ends, independence and accountability melt together.
Full Explanation
Persona separation in Audit Management keeps engagement planning and assurance with audit roles (for example, audit manager) while remediation remains with control or process owners. Collapsing those duties—owners planning their own audit, admins remediating everything, or auditors implementing fixes—breaks clear accountability and independence.