repeat audit
[/rɪˈpiːt ˈɔːdɪt/]
nounpl: repeat audits
auditoria repetida
1. A subsequent audit conducted on the same subject, organization, or account after a previous audit has been completed, typically to verify compliance with recommendations or to assess changes over time
The company was required to undergo a repeat audit after failing to address the internal control issues identified in the previous examination.
A empresa foi obrigada a passar por uma auditoria repetida após não resolver os problemas de controle interno identificados no exame anterior.
2. An audit performed by an auditor or audit firm to follow up on findings and recommendations from a prior audit
The repeat audit confirmed that management had successfully implemented the corrective actions.
A auditoria repetida confirmou que a administração tinha implementado com sucesso as ações corretivas.
In Brazilian corporate and governmental contexts, repeat audits are common in compliance processes, particularly in financial institutions and public sector organizations. They reflect accountability standards and are often mandated by regulatory bodies like CVM (Comissão de Valores Mobiliários) and Central Bank. In the USA, repeat audits are similarly critical in maintaining corporate governance standards and regulatory compliance.
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