Why should audit findings be discussed with the auditee's management prior to the closing meeting?

Discussing audit findings with the auditee's management prior to the closing meeting is important because it allows for the initiation of the implementation of corrective actions. Engaging management early in the process ensures that they are aware of the issues identified during the audit and can begin to address them promptly. This proactive approach helps to foster a collaborative atmosphere where management can take ownership of the findings and start planning necessary improvements.

By sharing findings beforehand, the auditor can also clarify any misunderstandings, provide context to the results, and discuss potential implications of the findings. This dialogue creates an opportunity for management to demonstrate their commitment to continuous improvement and compliance, ultimately leading to a more effective resolution and a stronger information security management system.

Furthermore, this approach enhances the transparency and credibility of the audit process, helping to build trust between the auditors and the auditee. It ensures that during the closing meeting, the focus can shift to discussing how the organization will address the findings, thus maximizing the time spent in that meeting for productive discussions about improving systems and processes.