Read the following company policy regarding audit follow-up reviews:

The internal auditing department has adopted the following policy regarding follow-up on corporate audits. All division and department heads are urged to support this policy to ensure adequate performance of the department.
The internal auditing department is responsible for conducting a follow-up investigation for each audit in which deficiency findings are reported. The purpose of such follow-up investigations is to determine whether corrective actions have been taken, to report such actions, and to evaluate their effect on the deficiencies found during the audit. The auditors are also responsible for distributing the follow-up report to the same recipients who receive the audit report. The follow-up report should be completed and distributed within 30 working days from the completion of the follow-up reviews.
Required:
List which of the 11 policy characteristics outlined in the chapter are contained in the previous policy statement and which of the 11 characteristics are not included.