It is a courtesy to review the report with the person or department being audited, so the auditee knows what is being sent to his or her supervisors and will not be surprised by the report. This review may also allow the auditee to identify any inaccuracies in the report. The internal auditor and the auditee are present at this meeting. The chief executive officer is not present.
It is a courtesy to review the report with the person or department being audited, so the auditee knows what is being sent to his or her supervisors and will not be surprised by the report. This review may also allow the auditee to identify any inaccuracies in the report. The internal auditor and the auditee are present at this meeting, and one effect of the meeting should be to generate commitment from the auditee for appropriate corrective action.
Obtaining information to evaluate internal control is done at the beginning of an audit, not at the end.
It is a courtesy to review the report with the person or department being audited, so the auditee knows what is being sent to his or her supervisors and will not be surprised by the report. This review may also allow the auditee to identify any inaccuracies in the report. The internal auditor and the auditee are present at this meeting. The members of the board of directors are not present.
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