Internal audit is doing a follow up audit to verify that all correction actions promised in the initial audit have been implemented. Internal audit found that one material audit issue has not been completely addressed. Management's response is "We probably could do more to remediate that issue, but it would take resources away from our other projects which we deem to be more important. Also, we believe the corrective actions implemented thus far are good enough." Would it be appropriate for internal audit to accept management's explanation and close the comment? (I suggest referring to Attribute Standards 2500 and 2600 in addition to the Code of Ethics.)