At what point during the audit should findings be communicated to the auditee?

Communicating findings to the auditee immediately is essential for several reasons. First, it allows for prompt feedback, enabling the auditee to clarify any misunderstandings or provide additional context that might be relevant to the findings. This fosters an environment of transparency and cooperation, which is crucial for an effective audit process.

When findings are communicated right away, it also helps in ensuring that any critical issues can be addressed before the audit process is completed. This proactive approach can lead to more accurate reporting in the final audit results and can also help in the collaborative effort to reach resolutions or corrective actions based on those findings.

In comparison, discussing findings at the exit meeting or in the first draft of the report may lead to delays in addressing significant issues, as these processes come later in the audit timeline. Similarly, discussing findings during the preliminary survey would be premature since it is an early stage where the audit's focus is primarily on understanding the auditee's operations rather than evaluating compliance or effectiveness. Immediate communication keeps the audit process dynamic and responsive to the auditee’s needs.