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Follow-up on the implementation status of the recommendation based on high priority, due or overdue items or time-sensitive items is known as:
Correct Answer: C
Follow-up on the implementation status of recommendations based on high priority, due or overdue items, or time-sensitive items is known as Follow-Up by Targeted Review. This approach focuses on areas that are of critical importance or where timely implementation is essential. It helps ensure that the most significant risks are addressed promptly and that any delays in addressing recommendations are identified and managed. References: * IIA Standards for the Professional Practice of Internal Auditing * COSO Internal Control - Integrated Framework
