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Lessons-learned review

Definition

A structured post-cycle review that identifies what worked, what failed, and what should change in the next audit cycle. The output is a set of concrete changes to scope, methodology, resource allocation, or risk ratings.

Related terms

Audit programme maturity
The degree to which an organisation's audit activities are systematically planned, resourced, executed, measured, and improved. Maturity is usually described on a...
CMMC (Cybersecurity Maturity Model Certification)
A United States Department of Defense framework that certifies defence contractors at one of five tiers of cybersecurity capability. Each tier requires...
Enterprise risk management (ERM) integration
The practice of aligning audit planning with the organisation's ERM risk register so that audit coverage tracks actual risk. When the risk...
Mean time to close (MTTC)
The average elapsed time between the date a finding is formally reported and the date remediation is verified as complete. MTTC is...
Repeat finding rate
The percentage of findings in the current audit cycle that were also identified in the prior cycle. A high repeat finding rate...

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