Terminology Index
Glossary
2953 terms
R32
Recurring Findings
Audit findings that keep appearing audit after audit, signaling systemic root-cause issues rather than one-off mistakes, and demanding deeper remediation than fixing each instance.
Recurring findings tell auditors and management that something is structurally broken: the same control fails year after year, or similar issues appear across different audits. Treating each as a one-off keeps the cycle going, while addressing the root cause (a process, a culture, an unowned area) finally breaks it. As a hallmark of audit maturity, identifying and resolving recurring findings shows the program learns and improves rather than perpetually treating symptoms.
Introduced in: Audit and Assurance
Examples
- The same access-review gap appearing in three consecutive audits.
- Recognizing recurring findings as a sign of root-cause issues.
- Investing in process change to break the recurrence cycle.
