IT audit area follow-up takes into account the materiality of reported findings and the impact if corrective action is not taken. As particulars, follow-up nature, timing and extent are dependent on audit materiality and control criticality. IT audit follow-up nature represents the type of procedures that will be performed considering predetermined risk associated with an auditable unit. IT audit follow-up timing confers when a procedure will be performed. Whereby, IT audit follow-up extent conveys the amount and/or range to be assessed. In relation to these defined considerations, audit materiality typically reflects monetary magnitude relative to other assets; while control activity criticality infers the assessed item impact magnitude relative to other risks.