Final answer:
In the audit process, under the track outcomes step, auditors review observations, evaluate outcomes, and decide on next steps, ensuring that audit objectives are achieved, and potential issues are managed.
Step-by-step explanation:
Tracking Outcomes in an Audit Process
Under the sixth step (track outcomes) in the audit process, auditors would review and document the observations made, the resulting outcomes, and then determine the necessary next steps. This step is crucial for ensuring that the audit objectives are being met and that any issues identified are being addressed. It typically involves comparing actual performance with planned or expected results and determining whether any deviations are significant enough to warrant further action. This step may lead to additional testing or analysis if outcomes are not as expected, or to the closing of the audit if outcomes are satisfactory. Effective tracking helps ensure the reliability and integrity of the audit process.