We are a smaller Bank, so senior management is sometimes directly responsible to ensure audit findings get corrected so we are unable to get different levels involved.
Anyways, basically our escalation procedures include, (they were recommended as part of the audit manual by the examiner)
-IA bringing the issue to the Audit Committee and giving its professional opinion i.e., is this something that should be corrected easily?
-The right to request the responsible party to appear before the Audit Committee for an explanation
-AC approval for changes in target dates
-Listings of high priority findings presented at each Audit Committee meeting and at the Board level if the AC chair feels it necessary
-carbon copying the CEO and AC chair on all preliminary draft reports (we were at one point having trouble getting timely responses from management)
I am always looking for more ideas to add to the manual...