What is considered undue delay?

A new requirement to ISO 9001 for internal auditing is to be able to show that corrections from internal audits are addressed timely.  Ways to show this may be a time frame assigned for closure and evidence that this time frame is being met.  However, evidence of extended times can identify an area of concern if an action is not being addressed.  The requirement is to find areas that need to be addressed and address the finding.  If there is no valid reason for a delay, an auditor may cite this as a concern that the internal audit system is not being provided the right support in order to benefit the company.