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[Salinan]Disalin!
• To confirm understanding by discussing the draft audit report. This can be exit meeting’s objective when the methodology includes communicating observations during the engagement (in particular, by using preliminary observations document), soliciting action plans as observations are discussed, and using an efficient report – writing process. When the methodology has these characteristics, the draft report – provided to the client before the exit meeting – should hold no surprises for the client. In fact, using this methodology, the internal audit activity can issue the report shortly after the exit meeting, sometimes as rapidly as within 14 to 48 hours.• To confirm understanding and solicit action plans by discussing the draft audit report. This can be exit meeting’s objective when the methodology includes communicating observations during the engagement – in particular by using preliminary observation document – but does not solicit action plans the draft report is issued.
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