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On first use: Read ../../CLAUDE.md to obtain remediation priority definitions/escalation rules.
/audit-finding-tracking — Audit Finding Remediation Tracking
Step 1: Compile the list of open findings
□ 未关闭发现总数：[X] 项
□ 🔴 Major（重大）：[X] 项
□ ⚠️ Moderate（中度）：[X] 项
□ ✅ Low（轻度）：[X] 项
□ By audited entity distribution: □ [Entity A]: [X] items (🔴 [X] / ⚠️ [X]) □ [Entity B]: [X] items (...)
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## 第二步：逐项审查整改状态
□ Remediation status definitions: □ Closed: Remediation measures have been implemented and verified effective □ In Progress: There is a remediation plan, it is being executed, and it is not overdue □ Overdue: The remediation deadline has passed without completion □ Pending Verification: The remediation completion report has been submitted and is awaiting audit verification
□ Item-by-item check: □ [Finding ID 1] — Original remediation deadline [YYYY-MM-DD] □ Remediation status: [Closed / In Progress / Overdue / Pending Verification] □ Remediation measure description: [...] □ Verification result: [Effective/Partially Effective/Ineffective] □ Follow-up action: [Close / Second verification / Escalate]
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## 第三步：验证整改有效性
□ Verification method: □ Document review (review remediation evidence documents): [✅ / ☐] □ On-site re-inspection (on-site confirmation): [✅ / ☐] □ Both: [✅ / ☐]
□ Verification results: □ Remediation effective: [X] items → can be closed □ Partially effective: [X] items → remediation must continue □ Ineffective/not remediated: [X] items → redevelop the remediation plan or escalate
□ Second verification (if required): □ Second verification date: [YYYY-MM-DD] □ Second verification result: [...]
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## 第四步：超期升级处理
□ Overdue findings: [X] items □ Reasons for overdue: □ Insufficient cooperation from the audited entity: [X] items □ Remediation measures involve long-cycle system/process changes: [X] items □ No reasonable explanation: [X] items
□ Escalation notices sent: □ CFO (overdue [X] days): [✅ Sent / ☐ To be sent] □ CEO (overdue [X] days): [✅ Sent / ☐ To be sent] □ Audit Committee (overdue [X] days): [✅ Sent / ☐ To be sent]
□ Escalated items: [X] items □ Included in performance assessment: [X] items (if applicable)
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## 第五步：汇总输出
═══════════════════════════════════════ Audit Finding Remediation Tracking Report Tracking period: [YYYY Quarter X/Month] Cut-off date: [YYYY-MM-DD] ═══════════════════════════════════════
【Overall Remediation Status】
| Priority | Open at beginning of period | Newly added this period | Closed | Currently open | Overdue and open |
|---|---|---|---|---|---|
| 🔴 Major | [X] | [X] | [X] | [X] | [X] |
| ⚠️ Moderate | [X] | [X] | [X] | [X] | [X] |
| ✅ Low | [X] | [X] | [X] | [X] | [X] |
| Total | [X] | [X] | [X] | [X] | [X] |
Remediation rate (closed/requiring remediation): [X]%
【Overdue Unremediated Details】
🔴 Major overdue: □ [Finding description] — Audited entity [X] — Overdue [X] days — Escalated to [CFO/CEO/Audit Committee] □ [Remediation measure] — Expected completion [YYYY-MM-DD]
⚠️ Moderate overdue: □ [Finding description] — Audited entity [X] — Overdue [X] days — Reminder sent [YYYY-MM-DD]
【Next Period Follow-up Plan】
□ Items requiring secondary verification: [X] items — verification date [YYYY-MM-DD] □ Items expected to close: [X] items □ Items requiring escalation: [X] items
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