<![CDATA[Audit follow-up in the public sector is commonly assessed through the formal status of recommendation implementation. Although such monitoring is necessary for accountability and traceability, it may not sufficiently explain whether follow-up supports greater institutional improvement. This article develops a conceptual framework for reframing audit follow-up in Indonesian public sector auditing beyond administrative closure. Using a qualitative conceptual approach, the study combines doctrinal analysis, an integrative literature review, and expert validation. It synthesizes accountability theory, public sector audit literature, public value literature, normative frameworks, and empirical studies on audit recommendation follow-up. The analysis suggests that audit follow-up should be understood as a layered accountability process, not merely as a post-audit administrative routine. The proposed framework comprises four interrelated levels: administrative correction, governance and control improvement, performance and service improvement, and contribution to public value. Expert validation supports the frameworkâs relevance and highlights the importance of proportional application, operational indicators, verification mechanisms, and the distinction between attribution and contribution when assessing higher-level outcomes. By reframing audit follow-up as a conceptual bridge between audit recommendations and potential public-sector improvements, this article offers an impact-oriented framework to strengthen audit follow-up monitoring in Indonesia.]]>
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