When it comes to auditing, it’s best to have no surprises. If any of your auditees feel blindsided in the closing meeting, you haven’t done your job as an auditor.
I don’t know any executive who likes to feel as though they haven’t been kept in the loop during an audit. Verifying and discussing findings of nonconformity ahead of time can go a long way to getting agreement and having a smooth audit conclusion. You don’t want to get on the bad side of bosses by keeping your findings to yourself until the end.
Have you ever been surprised at an audit finding in the closing meeting? What did you do about it?