# Monitor, reassess and retain the complete history

> Close Acme's learning cycle with evidence-based follow-up, measured indicators and separate loss records.

_Updated: 2026-10-07_

## Continue the Acme case

The [issued audit report](/en/learn/grc-audit) and corrective work concern the same Aster purchase. Accounting's October result stays **$6,900** under the stated training inputs. A late disclosure or a risk estimate does not automatically create an accounting loss.

## Role and prerequisites

The risk owner supplies observations and reassessment; action owners provide execution evidence. Independent reviewers accept results and subsequent conclusions. Head of Risk approves the applicable indicator and escalation rules. Actual loss records require their own documented event, amount, period and review.

## Continue the operating cycle

1. Confirm which corrective actions are accepted and which still await a follow-up transaction. Preserve the control failure, original evidence and action history after any verified closure.
2. Define a supported indicator for this risk, such as overdue supplier deliveries, with source, observation period, owner and approved threshold. Acme's new delivery checkpoint supplies future observations; past delivery alone is not a current trend.
3. Enter an observation and retain its date and evidence. A breach needs a recorded review and assigned response. A subsequent normal value does not erase the earlier breach.
4. Prepare the supported reassessment from accepted actions and new evidence. Obtain independent approval before changing the current risk view. Separate forecasts from approved assessments.
5. If a delay actually causes loss, record the event, gross loss, received recovery and expected recovery separately. Reconcile the period and submit its required decision; expected recovery is not money already received. No loss occurred in the course's base arithmetic.

## Verify the saved result

Acme can trace objective → risk → assessment → response → execution → review, and declaration → case → control test → audit → follow-up. Each result retains its company, owner, dates, exact evidence and decision. A business owner cannot accept their own result; a closed accounting period remains unchanged unless its authorised correction process runs.

The course ends with a repeatable operating cycle, not a permanently “green” company. For additional personal exercises, use [GRC's practice library](/en/learn/grc-suite#follow-the-learning-path). Practice answers do not create live business records.