ABSTRACT
At the conclusion of an audit, all findings should be summarized and discussed. It is very important that this is a summary. There should be no surprises at this closing conference or meeting. Each individual who accompanied the auditor(s) during the audit should have been made aware of concerns when they were made apparent. The auditor and the client’s management who are intimately responsible for implementing any changes in the audited process should attend the meeting. In other words, the discussion should involve top management representation who have the authority to initiate and support any recommended changes. Personnel who are held accountable by management for the supervision of the audited areas should also attend this meeting, because they must understand the reasons for and actually implement any recommended changes.
