Audit reporting and following up for the closure are the last steps of the audit process. The effectiveness of an audit largely depends on how the audit results are communicated and how follow-up is done for the closure of recommendation. Effective verbal and written communication skills are some of the attributes of a good auditor. A CISA candidate is expected to have an understanding of the elements of an exit interview, audit report objectives, the process and structure, and follow-up activities.
Exit interview
The general perception of an audit exit meeting is something like this:
However, auditing is not about finding faults. It is about adding value to the existing processes of an organization.
A formal exit interview is essential before the audit report is released. The following are the objectives of an exit interview:
- To ensure that the facts are appropriately and correctly presented in the report
- To discuss recommendations with auditee...