ISO 19011:2018 Clause 6.4.10 Conducting closing meeting

ISO 19011:2018 29 Minutes


A closing meeting should be held to present the audit findings and conclusions.
The closing meeting should be chaired by the audit team leader and attended by the management of the auditee and include, as applicable:
— those responsible for the functions or processes which have been audited;
— the audit client;
— other members of the audit team;
— other relevant interested parties as determined by the audit client and/or auditee.
If applicable, the audit team leader should advise the auditee of situations encountered during the audit that may decrease the confidence that can be placed in the audit conclusions. If defined in the management system or by agreement with the audit client, the participants should agree on the time frame for an action plan to address audit findings.
The degree of detail should take into account the effectiveness of the management system in achieving the auditee’s objectives, including consideration of its context and risks and opportunities.
The familiarity of the auditee with the audit process should also be taken into consideration during the closing meeting, to ensure the correct level of detail is provided to participants.
For some audit situations, the meeting can be formal and minutes, including records of attendance, should be kept. In other instances, e.g. internal audits, the closing meeting can be less formal and consist solely of communicating the audit findings and audit conclusions.
As appropriate, the following should be explained to the auditee in the closing meeting:
a) advising that the audit evidence collected was based on a sample of the information available and is not necessarily fully representative of the overall effectiveness of the auditee’s processes;
b) the method of reporting;
c) how the audit finding should be addressed based on the agreed process;
d) possible consequences of not adequately addressing the audit findings;
e) presentation of the audit findings and conclusions in such a manner that they are understood and acknowledged by the auditee’s management;
f) any related post-audit activities (e.g. implementation and review of corrective actions, addressing audit complaints, appeal process).
Any diverging opinions regarding the audit findings or conclusions between the audit team and the auditee should be discussed and, if possible, resolved. If not resolved, this should be recorded.
If specified by the audit objectives, opportunities for improvement recommendations may be presented. It should be emphasized that recommendations are not binding.

A closing meeting should be held to present the audit findings and conclusions. A closing meeting is a crucial component of the audit process, providing an opportunity to formally present the audit findings and conclusions to key stakeholders. Here are key considerations for conducting a closing meeting:

  1. Scheduled Timing: Plan the closing meeting at a mutually agreed-upon time, allowing for the participation of relevant stakeholders, including the auditee’s management and representatives.
  2. Attendees: Invite key stakeholders, including the auditee’s management and any other individuals directly involved in the audit process.Ensure the presence of the audit team members and any observers, if applicable.
  3. Audit Findings Presentation: Present the audit findings in a clear and structured manner.Use visual aids such as charts, graphs, or slides to enhance understanding.
  4. Objective and Unbiased Tone: Maintain an objective and unbiased tone during the presentation. Focus on facts and evidence to support the findings and conclusions.
  5. Verification of Findings: Allow for an opportunity for the auditee to seek clarification or provide additional information regarding the presented findings. Verify any discrepancies or misunderstandings before finalizing the conclusions.
  6. Presentation of Conclusions: Clearly communicate the conclusions derived from the audit findings. Discuss the overall assessment of the audited processes, systems, or areas.
  7. Recognition of Positive Aspects: Acknowledge and recognize positive aspects or good practices observed during the audit. Provide balanced feedback that includes both areas for improvement and commendable elements.
  8. Discussion of Recommendations: Present any recommendations for improvement derived from the audit process. Discuss the rationale behind each recommendation and potential benefits for the auditee.
  9. Opportunity for Feedback: Allow the auditee an opportunity to provide feedback on the audit process and findings. Encourage open communication and address any concerns or questions.
  10. Discussion of Follow-Up Actions: Discuss any follow-up actions required, including the implementation of recommendations or corrective actions for identified nonconformities. Clarify responsibilities and timelines for addressing audit findings.
  11. Confirmation of Understanding: Ensure that there is a shared understanding between the audit team and the auditee regarding the presented findings and conclusions. Confirm that key messages have been accurately received.
  12. Distribution of Final Report: Provide a copy of the final audit report to the auditee during or after the closing meeting. Ensure that the report includes a comprehensive summary of findings, conclusions, and recommendations.
  13. Closure of the Meeting: Formally close the meeting by expressing gratitude for the auditee’s cooperation and participation. Confirm any agreed-upon next steps, such as the implementation of recommendations or future follow-up activities.
  14. Documentation: Document the proceedings and outcomes of the closing meeting for record-keeping purposes. Capture any agreements, commitments, or action items discussed during the meeting.

By conducting a well-organized closing meeting, the audit team ensures effective communication of findings, facilitates understanding, and sets the stage for collaborative efforts to address identified areas for improvement. It also promotes a positive and constructive engagement between the audit team and the auditee.

The closing meeting should be chaired by the audit team leader and attended by the management of the auditee and include, those responsible for the functions or processes which have been audited; the audit client; other members of the audit team; other relevant interested parties as determined by the audit client and/or auditee.

  1. Audit Team Leader:
    • Chairs the closing meeting.
    • Leads the presentation of audit findings and conclusions.
    • Ensures that the meeting follows a structured agenda.
  2. Management of the Auditee:
    • Key representatives from the auditee’s management should be present.
    • These individuals have decision-making authority and responsibility for the audited processes or areas.
  3. Those Responsible for Audited Functions or Processes:
    • Individuals directly responsible for the functions or processes that were subject to the audit should attend.
    • They provide detailed insights into the day-to-day operations and can address specific questions or concerns raised during the audit.
  4. Audit Client:
    • The audit client, which may be a department within the organization or an external entity, should attend.
    • This ensures that the audit client is informed of the audit outcomes and can contribute to the discussion.
  5. Other Members of the Audit Team:
    • All members of the audit team who participated in the audit should attend the closing meeting.
    • They may have specific expertise or insights to share during the discussion.
  6. Other Relevant Interested Parties:
    • As determined by the audit client and/or auditee, other relevant interested parties may be invited.
    • These parties could include individuals or groups with a stake in the audited processes or outcomes.

The audit team leader should advise the auditee of situations encountered during the audit that may decrease the confidence that can be placed in the audit conclusions. Transparency and clear communication are fundamental in the audit process. If the audit team leader encounters situations during the audit that may decrease the confidence in the audit conclusions, it is crucial to advise the auditee promptly. Here are key considerations for handling such situations:

  1. Timely Communication:
    • As soon as potential issues are identified, communicate them to the auditee in a timely manner.
    • Prompt communication allows for a proactive and collaborative approach to addressing concerns.
  2. Specificity and Clarity:
    • Clearly articulate the situations or challenges encountered during the audit.
    • Provide specific details to help the auditee understand the nature and context of the issues.
  3. Open and Honest Dialogue:
    • Foster an open and honest dialogue with the auditee.
    • Encourage the auditee to share their perspective and insights on the identified situations.
  4. Collaborative Problem-Solving:
    • Engage in collaborative problem-solving with the auditee.
    • Work together to explore potential solutions or mitigations for the identified issues.
  5. Impact on Audit Conclusions:
    • Clearly explain how the encountered situations may impact the confidence that can be placed in the audit conclusions.
    • Discuss the potential implications for the overall assessment of the audited processes or areas.
  6. Documentation:
    • Document the encountered situations and the communication with the auditee.
    • Maintain clear records of discussions, decisions, and any agreed-upon actions.
  7. Adaptation of Audit Approach:
    • Discuss whether adjustments to the audit approach are necessary.
    • Consider whether additional information, verification, or a change in audit procedures is needed.
  8. Incorporation of Auditee’s Input:
    • Encourage the auditee to provide additional information or context that may address concerns.
    • Be open to incorporating the auditee’s input into the overall assessment.
  9. Reassessment if Needed:
    • If significant concerns persist, discuss the possibility of reassessing certain aspects of the audit.
    • Determine whether additional audit activities or a deeper investigation is required.
  10. Maintain Professionalism:
    • Approach the communication with professionalism and a constructive mindset.
    • Focus on collaborative problem-solving rather than assigning blame.
  11. Consideration of Confidentiality:
    • Be mindful of any confidentiality requirements or sensitivities when discussing issues with the auditee.
    • Ensure that information is shared appropriately within the bounds of confidentiality agreements.
  12. Continuous Communication:
    • Maintain ongoing communication with the auditee as the audit progresses.
    • Update the auditee on any developments or resolutions related to the identified situations.

By proactively advising the auditee of situations that may impact the confidence in the audit conclusions, the audit team demonstrates a commitment to transparency, fairness, and a collaborative approach to addressing challenges. This approach contributes to building trust between the audit team and the auditee, fostering a constructive working relationship.

If defined in the management system or by agreement with the audit client, the participants should agree on the time frame for an action plan to address audit findings. Agreeing on a time frame for an action plan to address audit findings is a crucial step in the post-audit process. This agreement ensures that identified issues are addressed in a timely manner, contributing to the effectiveness and efficiency of the corrective actions. Here are key considerations for establishing a time frame for an action plan:

  1. Defined in the Management System or Agreement:
    • Check whether the time frame for addressing audit findings is already defined in the organization’s management system or specified in the agreement with the audit client.
    • Refer to any existing policies, procedures, or guidelines that outline the expected timelines for corrective actions.
  2. Collaborative Discussion:
    • Engage in a collaborative discussion with the auditee to determine a realistic and achievable time frame.
    • Consider the complexity and urgency of each finding when establishing deadlines.
  3. Consideration of Severity:
    • Take into account the severity of the findings when agreeing on time frames.
    • Urgent or critical issues may require more immediate attention, while less severe issues may have a longer timeframe.
  4. Balanced and Realistic Time Frames:
    • Strive for a balanced and realistic approach to setting time frames.
    • Avoid setting excessively short deadlines that may hinder effective corrective action.
  5. Alignment with Organizational Priorities:
    • Align the time frames with the overall priorities and objectives of the auditee’s organization.
    • Ensure that the corrective actions fit within the broader context of organizational goals.
  6. Consultation with Relevant Parties:
    • Consult with relevant stakeholders and individuals responsible for implementing corrective actions.
    • Confirm their availability and capacity to address the findings within the proposed time frame.
  7. Documentation of Agreements:
    • Clearly document the agreed-upon time frames in the audit report or a separate action plan.
    • Specify the deadlines for each identified finding, making the document accessible to all relevant parties.
  8. Flexibility for Unforeseen Circumstances:
    • Build flexibility into the time frame to account for unforeseen circumstances.
    • Recognize that unexpected challenges may arise, and adjustments may be necessary.
  9. Communication of Expectations:
    • Communicate expectations regarding the importance of meeting the agreed-upon deadlines.
    • Emphasize the role of timely corrective actions in maintaining the effectiveness of the management system.
  10. Follow-Up Mechanism:
    • Establish a follow-up mechanism to track the progress of corrective actions.
    • Schedule periodic reviews to assess the status of implementation and address any challenges.
  11. Recognition of Achievements:
    • Recognize and acknowledge achievements when corrective actions are successfully implemented within the agreed-upon time frame.
    • Positive reinforcement encourages a proactive approach to addressing audit findings.
  12. Continuous Improvement:
    • Use the experience of setting time frames as an opportunity for continuous improvement.
    • Collect feedback on the effectiveness of the established deadlines and make adjustments as needed.

By actively involving relevant parties in the agreement on time frames for corrective actions, the audit process becomes a collaborative effort focused on achieving tangible and timely improvements. This collaborative approach contributes to the overall success of the audit and the organization’s commitment to continuous improvement.

The familiarity of the auditee with the audit process should also be taken into consideration during the closing meeting, to ensure the correct level of detail is provided to participants. Considering the familiarity of the auditee with the audit process is crucial during the closing meeting. This consideration ensures that the information provided is tailored to the participants’ level of understanding and experience with audits. Here are key considerations for addressing the familiarity of the auditee during the closing meeting:

  1. Assessment of Auditee’s Knowledge:
    • Assess the auditee’s familiarity with the audit process.
    • Consider whether the participants have prior experience with audits or if this is their first exposure to the process.
  2. Tailored Communication:
    • Tailor the communication during the closing meeting based on the assessed level of familiarity.
    • Avoid unnecessary technical jargon if the participants are less familiar with audit terminology.
  3. Provide Context:
    • Provide context for the audit findings and conclusions to enhance understanding.
    • Explain key concepts and terms to ensure that participants grasp the significance of the information presented.
  4. Adjust Detail Levels:
    • Adjust the level of detail provided based on the participants’ familiarity.
    • For those less experienced with audits, offer more background information and explanations.
  5. Encourage Questions:
    • Create a conducive environment for questions and clarification.
    • Encourage participants to ask questions if there are aspects of the audit findings or conclusions that are not clear.
  6. Clarify Technical Points:
    • If technical points are discussed, ensure that explanations are clear and easily understandable.
    • Use analogies or examples to illustrate complex concepts.
  7. Engage in Two-Way Communication:
    • Foster two-way communication by actively engaging with the auditee.
    • Solicit feedback to gauge participants’ comprehension and address any uncertainties.
  8. Use Visual Aids:
    • Use visual aids such as charts, graphs, or diagrams to illustrate key points.
    • Visual representations can enhance understanding, especially for those less familiar with audit processes.
  9. Provide Supporting Documentation:
    • Supply supporting documentation in a format that is accessible and comprehensible.
    • Ensure that participants have access to relevant materials that can aid their understanding.
  10. Reinforce Positive Aspects:
    • Emphasize positive aspects and good practices observed during the audit.
    • Reinforce achievements to maintain a positive and constructive atmosphere.
  11. Clarify Next Steps:
    • Clearly articulate any follow-up actions or corrective measures required.
    • Specify the roles and responsibilities for addressing audit findings in a way that is easy to understand.
  12. Avoid Overwhelming Information:
    • Be mindful of overwhelming participants with too much information, especially if they are less familiar with audits.
    • Prioritize key messages to ensure clarity and focus.
  13. Seek Confirmation of Understanding:
    • Periodically seek confirmation from participants that they understand the information presented.
    • Address any concerns or misconceptions promptly.

By considering the familiarity of the auditee during the closing meeting, the audit team ensures that the communication is effective, educational, and tailored to the participants’ needs. This approach supports a positive and collaborative atmosphere, fostering a shared understanding of the audit process and outcomes.

The degree of detail should take into account the effectiveness of the management system in achieving the auditee’s objectives, including consideration of its context and risks and opportunities. Tailoring the degree of detail in audit communications to the effectiveness of the management system is a strategic and context-driven approach. This ensures that the information provided aligns with the auditee’s objectives, the organizational context, and the identified risks and opportunities. Here are key considerations:

  1. Objectives Alignment:
    • Align the level of detail with the auditee’s objectives.
    • Highlight how the audit findings and conclusions relate to the organization’s overarching goals and mission.
  2. Context Awareness:
    • Consider the organizational context when presenting audit details.
    • Acknowledge external and internal factors that may influence the effectiveness of the management system.
  3. Risk and Opportunity Assessment:
    • Factor in the organization’s risk and opportunity assessment when discussing audit findings.
    • Highlight how identified risks and opportunities impact the management system and its performance.
  4. Strategic Implications:
    • Communicate the strategic implications of audit findings.
    • Discuss how the effectiveness of the management system contributes to the organization’s long-term success.
  5. Focus on Critical Areas:
    • Prioritize detail in critical areas that significantly affect the management system’s effectiveness.
    • Concentrate on aspects that have the greatest impact on achieving objectives.
  6. Efficiency and Resource Allocation:
    • Consider the efficiency of the management system in resource allocation.
    • Discuss how effective processes contribute to optimal resource utilization and organizational efficiency.
  7. Continuous Improvement Opportunities:
    • Explore opportunities for continuous improvement.
    • Discuss how identified findings can serve as catalysts for positive change and enhancement of the management system.
  8. Practical Recommendations:
    • Offer practical and actionable recommendations.
    • Ensure that recommendations are tailored to the organization’s capacity for implementation and improvement.
  9. Integration with Business Processes:
    • Integrate discussions on the management system’s effectiveness with key business processes.
    • Emphasize the interconnectedness between the management system and core operational functions.
  10. Cultural Considerations:
    • Consider the organizational culture and its influence on the effectiveness of the management system.
    • Address cultural factors that may impact the implementation of corrective actions.
  11. Stakeholder Expectations:
    • Discuss how the management system aligns with stakeholder expectations.
    • Consider the perspectives of internal and external stakeholders in evaluating effectiveness.
  12. Benchmarking and Comparisons:
    • Provide benchmarking or comparative insights where relevant.
    • Compare the organization’s performance against industry standards or best practices to contextualize findings.
  13. Scalability of Solutions:
    • Ensure that proposed solutions and recommendations are scalable.
    • Consider the scalability of corrective actions to accommodate future growth or changes in the organization.
  14. Effective Communication Channels:
    • Select effective communication channels based on the audience’s preferences and understanding.
    • Use a mix of verbal, written, and visual communication tools to convey information effectively.

By considering the effectiveness of the management system in achieving the auditee’s objectives and incorporating relevant contextual factors, the audit team can tailor the degree of detail in a manner that enhances organizational understanding, engagement, and commitment to continuous improvement. This approach contributes to a more meaningful and impactful audit process.

For some audit situations, the meeting can be formal and minutes, including records of attendance, should be kept. In other instances, e.g. internal audits, the closing meeting can be less formal and consist solely of communicating the audit findings and audit conclusions. The level of formality during the closing meeting can indeed vary based on the audit context and the needs of the auditee. Here’s a breakdown of the considerations for both formal and less formal closing meetings:

Formal Closing Meeting:

  1. Purpose:
    • The formal closing meeting is typically more structured and follows a predetermined agenda.
    • Its purpose includes presenting detailed audit findings, conclusions, and recommendations.
  2. Participants:
    • In a formal setting, key stakeholders, including auditee management, may be invited.
    • Observers, auditee representatives, and other relevant parties may also be present.
  3. Records:
    • Minutes are kept, documenting the proceedings of the meeting.
    • Records of attendance, discussions, and any agreements made are maintained.
  4. Structure:
    • The meeting follows a structured format with defined segments for presenting findings, discussing conclusions, and addressing questions.
  5. Agenda:
    • An agenda is prepared in advance and shared with participants.
    • The agenda typically includes items such as introductions, presentation of findings, discussion, and agreement on corrective actions.
  6. Documentation:
    • Detailed documentation of audit findings, conclusions, and recommendations is provided.
    • Supporting evidence and data may be presented to substantiate audit outcomes.
  7. Follow-Up Planning:
    • Follow-up actions, including timelines for implementing corrective actions, may be discussed and agreed upon.
  8. Communication of Responsibilities:
    • Clear communication of responsibilities for addressing findings is emphasized.
    • The auditee is informed about their role in implementing corrective actions.

Less Formal Closing Meeting:

  1. Purpose:
    • The focus is primarily on communicating key audit findings and conclusions in a concise manner.
    • The meeting may serve as an opportunity for quick feedback and clarification.
  2. Participants:
    • The meeting may involve a smaller group of participants.
    • It could be limited to auditee management and relevant team members.
  3. Records:
    • Minutes may not be formally recorded, or if recorded, they may be less detailed.
    • The emphasis is on clear communication rather than extensive documentation.
  4. Structure:
    • The meeting may be less structured, allowing for a more open and informal discussion.
    • It might be a more conversational exchange of information.
  5. Agenda:
    • The agenda is simplified, with a primary focus on presenting key findings.
    • Discussion points are kept brief, and there may be less formality in the agenda structure.
  6. Documentation:
    • Documentation provided may be more summarized, highlighting essential points.
    • There may be less reliance on detailed evidence presentation.
  7. Follow-Up Planning:
    • Follow-up actions, if discussed, may be outlined more informally.
    • Timelines and responsibilities may be communicated in a less rigid manner.
  8. Flexibility:
    • The meeting allows for flexibility in addressing questions or concerns raised by the auditee.
    • It accommodates a more adaptable and responsive approach.

The choice between a formal or less formal closing meeting depends on factors such as the organization’s culture, the nature of the audit, and the preferences of the auditee. Both approaches aim to effectively communicate audit outcomes while recognizing the diverse needs of different audit situations.

TThe lead auditor should be explain to the auditee in the closing meeting that the audit evidence collected was based on a sample of the information available and is not necessarily fully representative of the overall effectiveness of the auditee’s processes. During the closing meeting, it is crucial for the lead auditor to transparently communicate the nature of the audit evidence and its limitations. Here are key points to consider when explaining this to the auditee:

  1. Transparency:
    • Emphasize the importance of transparency in the audit process.
    • Clearly communicate that the audit evidence is based on a sample and may not capture all aspects of the auditee’s processes.
  2. Sampling Methodology:
    • Briefly explain the sampling methodology used during the audit.
    • Discuss how samples were selected and why they were chosen as representative of the broader population.
  3. Objective:
    • Clarify that the objective of sampling is to gain a reasonable level of assurance about the effectiveness of the auditee’s processes.
    • Highlight that it is a common practice in auditing to use samples due to resource and time constraints.
  4. Limitations of Sampling:
    • Clearly articulate the limitations of sampling.
    • Explain that while the selected samples provide insights, they do not guarantee a comprehensive assessment of all processes.
  5. Variability in Processes:
    • Acknowledge that processes within an organization may vary, and the sampled information may not capture every nuance.
    • Encourage the auditee to provide additional context or details that may not have been covered in the sample.
  6. Risk-Based Approach:
    • Reinforce that the audit team adopts a risk-based approach to focus on areas with higher significance or potential impact.
    • Explain how this approach aligns with auditing standards and best practices.
  7. Potential Areas of Improvement:
    • Discuss that the audit process aims to identify areas for improvement rather than solely focusing on deficiencies.
    • Encourage the auditee to view findings as opportunities for enhancement.
  8. Encourage Feedback:
    • Invite the auditee to share any additional information or perspectives that may contribute to a more comprehensive understanding.
    • Demonstrate openness to receiving feedback and additional insights.
  9. Focus on Continuous Improvement:
    • Highlight that the purpose of the audit is to support the auditee in achieving continuous improvement.
    • Emphasize that the audit process is a collaborative effort to enhance overall effectiveness.
  10. Communication of Findings:
    • Clearly present audit findings, their significance, and potential implications.
    • Discuss how the findings align with the organization’s goals and objectives.
  11. Open Q&A Session:
    • Allow time for a question-and-answer session to address any concerns or queries from the auditee.
    • Encourage open communication to ensure a shared understanding.

By openly addressing the limitations of the audit evidence and emphasizing a collaborative approach to improvement, the lead auditor fosters a constructive and transparent relationship with the auditee. This communication helps manage expectations and reinforces the purpose of the audit as a tool for continuous enhancement rather than a punitive exercise.

The lead auditor should explain to the auditee the method of reporting. Explaining the method of reporting is a crucial aspect of the closing meeting in an audit process. The lead auditor should provide clear information on how audit findings will be documented, reported, and shared with the auditee. Here are key points to cover when explaining the method of reporting:

  1. Reporting Format:
    • Clarify the format in which the audit findings and conclusions will be presented.
    • Specify whether the report will be in written form, electronic, or both.
  2. Structure of the Report:
    • Outline the structure of the audit report.
    • Discuss the key sections, such as an executive summary, detailed findings, conclusions, and any recommendations.
  3. Findings Presentation:
    • Explain how individual audit findings will be presented.
    • Discuss whether findings will be categorized, and if there will be a distinction between positive aspects, areas for improvement, and nonconformities.
  4. Severity or Grading System:
    • If applicable, describe any severity or grading system used for findings.
    • Clarify how the significance or impact of each finding will be communicated.
  5. Clarity and Objectivity:
    • Emphasize the importance of clear and objective reporting.
    • Ensure that the language used in the report is easily understandable and devoid of ambiguity.
  6. Supporting Evidence:
    • Communicate how supporting evidence for each finding will be included in the report.
    • Explain the role of evidence in substantiating the audit conclusions.
  7. Timeline for Report Delivery:
    • Provide information on the expected timeline for delivering the audit report.
    • Set clear expectations regarding when the auditee can anticipate receiving the report.
  8. Review and Approval Process:
    • If applicable, explain any review and approval process for the audit report.
    • Discuss how the auditee can provide input or address any inaccuracies.
  9. Distribution and Access:
    • Clarify who will have access to the audit report.
    • Discuss distribution channels and whether the report will be shared with specific stakeholders.
  10. Confidentiality Considerations:
    • Address any confidentiality considerations associated with the audit report.
    • Clearly communicate how sensitive information will be handled.
  11. Next Steps after Report:
    • Discuss the steps that will follow the distribution of the audit report.
    • Outline any follow-up actions, such as corrective measures, and how they will be communicated.
  12. Feedback Mechanism:
    • Establish a feedback mechanism for the auditee to provide input or seek clarification.
    • Encourage open communication to ensure a shared understanding of the report.
  13. Accessibility of Documentation:
    • Confirm how supporting documentation, such as audit plans, checklists, and evidence, can be accessed by the auditee.
    • Promote transparency by making relevant materials available.
  14. Future Engagement:
    • If applicable, discuss the possibility of future engagements and audits.
    • Express openness to ongoing collaboration and improvement efforts.

By clearly explaining the method of reporting, the lead auditor helps foster a transparent and collaborative relationship with the auditee. This communication sets the stage for a constructive post-audit phase, where findings are understood, and corrective actions can be effectively implemented.

The lead auditor should explain to the auditee how the audit finding should be addressed based on the agreed process.

explaining how audit findings should be addressed is a critical aspect of the closing meeting. The lead auditor plays a key role in providing guidance on corrective actions and collaboratively working with the auditee to address identified issues. Here are key points to cover when explaining how audit findings should be addressed:

  1. Clear Understanding of Findings:
    • Ensure that the auditee has a clear understanding of each audit finding.
    • Discuss the nature, context, and potential impact of each finding.
  2. Collaborative Approach:
    • Emphasize a collaborative approach to addressing findings.
    • Highlight that the goal is to work together to improve processes and enhance the management system.
  3. Prioritization of Findings:
    • Discuss the importance of prioritizing findings based on their significance and potential impact.
    • Address critical issues that may require immediate attention.
  4. Root Cause Analysis:
    • Encourage the auditee to conduct a root cause analysis for each finding.
    • Identify underlying reasons to prevent recurrence.
  5. Corrective Actions:
    • Clearly explain what corrective actions entail.
    • Discuss the concept of addressing the root cause to eliminate or mitigate the identified issue.
  6. Preventive Actions:
    • Introduce the concept of preventive actions.
    • Encourage the auditee to consider actions that prevent similar issues from arising in the future.
  7. SMART Criteria:
    • Discuss the SMART criteria (Specific, Measurable, Achievable, Relevant, Time-bound) for setting corrective action objectives.
    • Ensure that proposed actions are specific, quantifiable, attainable, relevant, and time-bound.
  8. Responsibilities and Roles:
    • Clearly define responsibilities for implementing corrective actions.
    • Identify roles within the organization that will be responsible for driving change.
  9. Timelines:
    • Set realistic timelines for corrective actions.
    • Discuss the importance of prompt implementation while allowing for thorough planning.
  10. Verification of Effectiveness:
    • Discuss the importance of verifying the effectiveness of corrective actions.
    • Explain that verification ensures that the implemented actions address the root cause.
  11. Continuous Improvement:
    • Reinforce the concept of continuous improvement.
    • Encourage the auditee to view corrective actions as opportunities to enhance overall performance.
  12. Communication of Progress:
    • Discuss how progress in addressing findings will be communicated.
    • Establish a mechanism for regular updates on the status of corrective actions.
  13. Feedback and Clarifications:
    • Encourage the auditee to provide feedback on the proposed corrective actions.
    • Be open to addressing any clarifications or additional information the auditee may need.
  14. Documentation:
    • Emphasize the importance of documenting the corrective action process.
    • Discuss the role of documentation in tracking progress and demonstrating compliance.
  15. Audit Follow-Up:
    • Discuss the possibility of a follow-up audit to assess the effectiveness of implemented corrective actions.
    • Outline the criteria for closing out audit findings.
  16. Closure and Acknowledgment:
    • Conclude the discussion by acknowledging the auditee’s commitment to addressing findings.
    • Express confidence in the organization’s ability to achieve improvement.

By providing clear guidance on how audit findings should be addressed, the lead auditor supports the auditee in navigating the post-audit phase effectively. This collaborative approach fosters a positive relationship and contributes to the overall success of the audit process.

The lead auditor should explain to the auditee possible consequences of not adequately addressing the audit findings. It’s crucial for the lead auditor to clearly communicate the possible consequences of not adequately addressing the audit findings. This part of the communication serves to underscore the importance of taking corrective actions promptly and effectively. Here are key points to cover when explaining the possible consequences:

  1. Impact on Compliance:
    • Clarify that unresolved findings may impact the organization’s compliance with relevant standards, regulations, or internal policies.
    • Emphasize the importance of maintaining compliance to avoid legal or regulatory consequences.
  2. Continual Improvement Stagnation:
    • Explain that failure to address findings hinders the organization’s ability to achieve continual improvement.
    • Stress that addressing issues proactively contributes to a culture of ongoing enhancement.
  3. Repetition of Issues:
    • Discuss the risk of recurrent problems if corrective actions are not implemented effectively.
    • Highlight that unresolved issues may resurface, leading to a cycle of nonconformities.
  4. Customer Satisfaction and Trust:
    • Address the potential impact on customer satisfaction and trust.
    • Unresolved issues may erode confidence in the organization’s ability to deliver quality products or services.
  5. Operational Efficiency:
    • Explain that unaddressed findings may impact operational efficiency.
    • Issues left unattended can disrupt processes, leading to inefficiencies and increased operational costs.
  6. Resource Allocation Challenges:
    • Discuss how failing to address findings can result in challenges related to resource allocation.
    • Resources may need to be redirected to address issues that could have been prevented.
  7. Audit Follow-Up:
    • Mention that unresolved findings may necessitate additional follow-up audits.
    • This can consume additional resources and time, affecting the organization’s operations.
  8. Reputation and Brand Image:
    • Stress the potential impact on the organization’s reputation and brand image.
    • Repeated audit findings may be communicated externally, affecting how the organization is perceived.
  9. Loss of Business Opportunities:
    • Discuss the possibility of losing business opportunities.
    • Some clients or partners may require evidence of effective corrective actions before engaging with the organization.
  10. Regulatory Action:
    • If applicable, mention the possibility of regulatory action.
    • Regulatory bodies may take action if nonconformities are not addressed within specified timelines.
  11. Employee Morale:
    • Highlight the impact on employee morale.
    • A culture of unresolved issues may affect employee motivation and job satisfaction.
  12. Supply Chain Implications:
    • Discuss how unaddressed findings may affect relationships within the supply chain.
    • Some partners may require evidence of compliance before continuing collaborations.
  13. Financial Consequences:
    • Mention potential financial consequences.
    • Unresolved findings may lead to increased costs related to rework, penalties, or loss of business.
  14. Overall Organizational Performance:
    • Emphasize that addressing findings is integral to maintaining and improving overall organizational performance.
    • A commitment to addressing issues positively contributes to long-term success.
  15. Closing Remarks and Encouragement:
    • Conclude by expressing confidence in the auditee’s ability to address findings effectively.
    • Reinforce that corrective actions are an opportunity for growth and improvement.

By clearly communicating the potential consequences of not addressing audit findings, the lead auditor helps the auditee understand the broader implications and motivates them to prioritize and implement effective corrective actions. This communication fosters a sense of responsibility and urgency in addressing identified issues.

The lead auditor should explain to the auditee presentation of the audit findings and conclusions in such a manner that they are understood and acknowledged by the auditee’s management. Effectively presenting audit findings and conclusions is a key skill for a lead auditor. The goal is to ensure that the information is not only understood by the auditee’s management but also acknowledged as a basis for improvement. Here are essential points to consider when explaining the presentation of audit findings:

  1. Tailor Communication to the Audience:
    • Consider the knowledge and background of the audience.
    • Adjust the level of technical detail and language to ensure clarity for the auditee’s management.
  2. Begin with Context and Purpose:
    • Start the presentation by providing context for the audit and its purpose.
    • Clearly articulate the objectives and scope of the audit.
  3. Highlight Positive Aspects:
    • Begin with positive findings or areas of compliance.
    • Acknowledge strengths within the auditee’s processes or management system.
  4. Structured Presentation:
    • Organize the presentation in a structured manner.
    • Use a logical sequence, such as presenting findings by department or process.
  5. Use Visual Aids:
    • Utilize visual aids, charts, and graphs to enhance understanding.
    • Visual representations can clarify complex information.
  6. Provide Sufficient Detail:
    • Balance providing sufficient detail with avoiding unnecessary complexity.
    • Ensure that the information presented is comprehensive and relevant.
  7. Explain the Significance:
    • Clearly articulate the significance of each finding.
    • Discuss how findings relate to the auditee’s objectives and overall effectiveness.
  8. Link to Standards and Criteria:
    • Connect audit findings to relevant standards or criteria.
    • Show how nonconformities align with specific requirements.
  9. Encourage Questions and Discussion:
    • Create an open environment for questions and discussion.
    • Encourage the auditee’s management to seek clarification or provide additional context.
  10. Seek Acknowledgment:
    • Explicitly seek acknowledgment from the auditee’s management.
    • Confirm understanding and ask if there are any areas that need further clarification.
  11. Clarify Terminology:
    • Avoid jargon or technical terms that may not be familiar to the audience.
    • Clarify any terminology that could be misunderstood.
  12. Discuss Implications:
    • Clearly discuss the implications of findings on the auditee’s processes or system.
    • Address the potential impact on compliance, performance, and overall effectiveness.
  13. Present Recommendations:
    • If applicable, present recommendations for improvement.
    • Discuss how implementing these recommendations can lead to positive outcomes.
  14. Link to Continuous Improvement:
    • Emphasize that the audit process is a tool for continuous improvement.
    • Discuss how addressing findings contributes to ongoing enhancement.
  15. Demonstrate Objectivity:
    • Emphasize the objectivity of the audit process.
    • Highlight that the goal is to provide constructive feedback for improvement.
  16. Summarize Key Points:
    • Summarize the key points at the end of the presentation.
    • Reinforce the main findings, their significance, and the path forward.
  17. Provide a Written Report:
    • Offer a written report that captures the audit findings and conclusions.
    • This document serves as a reference for the auditee’s management.
  18. Follow-Up Communication:
    • Discuss how communication will continue after the presentation.
    • Address any follow-up questions or additional information needed.

By adopting a clear, structured, and audience-centric approach, the lead auditor can effectively present audit findings and conclusions. This not only ensures understanding but also lays the groundwork for the auditee’s management to acknowledge the findings and take proactive steps toward improvement.

The lead auditor should explain to the auditee any related post-audit activities (e.g. implementation and review of corrective actions, addressing audit complaints, appeal process). It’s essential for the lead auditor to explain the post-audit activities to the auditee, including the implementation and review of corrective actions, addressing audit complaints, and the appeal process. Clear communication about these activities ensures transparency and sets expectations for the next steps in the audit process. Here are key points to cover:

  1. Implementation of Corrective Actions:
    • Explain the process for implementing corrective actions.
    • Clarify that the auditee is expected to develop and execute plans to address identified nonconformities or areas for improvement.
  2. Timeframes for Corrective Actions:
    • Discuss the expected timeframes for implementing corrective actions.
    • Set realistic deadlines for completing corrective actions and emphasize the importance of prompt responses.
  3. Verification of Corrective Actions:
    • Explain that the audit team may conduct a verification process to ensure the effectiveness of implemented corrective actions.
    • Discuss the criteria for successful verification.
  4. Communication during Corrective Action Implementation:
    • Establish a communication channel for updates on the progress of corrective actions.
    • Discuss how the auditee will keep the audit team informed about the status of implementation.
  5. Addressing Audit Complaints:
    • Outline the process for addressing any complaints or concerns related to the audit process.
    • Clarify who to contact and the steps involved in the complaint resolution process.
  6. Appeal Process:
    • Explain the appeal process if the auditee disagrees with specific findings or conclusions.
    • Provide information on the steps involved, including how appeals are submitted and processed.
  7. Documentation Requirements:
    • Clarify any documentation requirements associated with the implementation of corrective actions, complaint resolution, or the appeal process.
    • Discuss the types of records or evidence that may be requested.
  8. Continuous Communication:
    • Emphasize the importance of continuous communication between the auditee and the audit team.
    • Encourage the auditee to seek clarification or guidance if needed during the post-audit phase.
  9. Feedback Mechanism:
    • Establish a feedback mechanism for the auditee to provide input on the post-audit process.
    • Encourage open communication and a collaborative approach to addressing concerns.
  10. Follow-Up Audits or Reviews:
    • Discuss the possibility of follow-up audits or reviews, especially if major nonconformities were identified.
    • Explain the purpose and scope of follow-up activities.
  11. Closing of Audit:
    • Clarify the conditions under which the audit will be officially closed.
    • Discuss the criteria for closing out audit findings and concluding the audit process.
  12. Final Audit Report:
    • Confirm that a final audit report will be provided to the auditee.
    • Discuss the contents of the report and how it will be shared.
  13. Encouragement for Continuous Improvement:
    • Reinforce the audit’s role in supporting continuous improvement.
    • Encourage the auditee to view the post-audit activities as opportunities for enhancement.
  14. Acknowledgment of Cooperation:
    • Acknowledge the cooperation of the auditee throughout the audit process.
    • Express appreciation for the collaborative effort in addressing findings.

By thoroughly explaining these post-audit activities, the lead auditor helps the auditee understand the next steps, encourages a proactive approach to corrective actions, and fosters a positive and collaborative relationship. This clear communication contributes to the overall success of the audit process.

Any diverging opinions regarding the audit findings or conclusions between the audit team and the auditee should be discussed and, if possible, resolved. If not resolved, this should be recorded. The resolution of diverging opinions is a crucial aspect of the audit process. When there are disagreements between the audit team and the auditee regarding findings or conclusions, it’s important to address them in a transparent and documented manner. Here are key steps to take:

  1. Open Discussion:
    • Initiate an open and constructive discussion about the areas where there are diverging opinions.
    • Encourage both the audit team and the auditee to express their perspectives and concerns.
  2. Clarification of Points of Disagreement:
    • Clearly identify and articulate the specific points of disagreement.
    • Ensure that there is a shared understanding of the nature of the disagreement.
  3. Review of Evidence:
    • Revisit the evidence and information that led to the audit findings.
    • Allow both parties to present additional evidence or arguments to support their positions.
  4. Objective Analysis:
    • Facilitate an objective analysis of the information.
    • Focus on facts, standards, and criteria to objectively evaluate the findings in question.
  5. Involvement of Relevant Experts:
    • If necessary, involve relevant subject matter experts from both the audit team and the auditee.
    • Their expertise can contribute to a more thorough analysis and resolution.
  6. Seek Common Ground:
    • Look for common ground or areas of agreement.
    • Determine if there are aspects where both parties can find consensus.
  7. Compromise or Mitigation:
    • Explore options for compromise or mitigation.
    • Discuss whether there are alternative perspectives or actions that could address concerns from both sides.
  8. Documentation of Discussion:
    • Document the discussion, including points of agreement and disagreement.
    • Clearly record the rationale behind each perspective.
  9. Record Unresolved Issues:
    • If the diverging opinions cannot be fully resolved, clearly document the unresolved issues.
    • Include the reasons why an agreement could not be reached.
  10. Communication to Relevant Parties:
    • Communicate the outcomes of the discussion to relevant stakeholders.
    • Ensure that all parties involved are aware of the status of the disagreement and any agreed-upon actions.
  11. Consideration of External Input:
    • If the divergence persists, consider seeking external input, such as involving a neutral third party or an expert not initially involved in the audit.
    • External perspectives may provide additional insights.
  12. Escalation Process:
    • If there is an established escalation process in the audit framework, follow the defined procedures.
    • Escalation may involve higher-level management or external authorities.
  13. Maintain Professionalism:
    • Throughout the discussion and resolution process, maintain a professional and respectful demeanor.
    • Focus on finding solutions rather than assigning blame.
  14. Learn for Future Audits:
    • Use the experience as a learning opportunity for future audits.
    • Consider if improvements can be made in the audit process to prevent similar disagreements.

By addressing and, if possible, resolving diverging opinions in a systematic and transparent manner, the audit process maintains its integrity and credibility. Clear documentation ensures that all parties involved are aware of the discussions and decisions reached, contributing to a transparent and fair audit process.

If specified by the audit objectives, opportunities for improvement recommendations may be presented. It should be emphasized that recommendations are not binding. When opportunities for improvement (OFIs) are identified during an audit, it is common practice to present these recommendations to the auditee. However, it’s important to clarify that OFIs are not binding and represent suggestions for enhancing the audited processes or management system. Here’s how you can communicate this:

  1. Clearly Articulate as Opportunities for Improvement (OFIs):
    • Use the term “Opportunities for Improvement” to clearly distinguish these recommendations from mandatory corrective actions.
    • Emphasize that OFIs are suggestions for enhancement rather than requirements.
  2. Introduction of Recommendations:
    • Introduce the recommendations by explaining their nature and purpose.
    • Clarify that these are optional suggestions to consider for continuous improvement.
  3. Non-Binding Nature of Recommendations:
    • Clearly state that OFIs are not binding or mandatory.
    • Stress that the auditee has the discretion to decide whether to implement the recommendations.
  4. Encourage Evaluation and Consideration:
    • Encourage the auditee to evaluate and consider each recommendation.
    • Discuss the potential benefits and improvements that may result from implementing the suggested changes.
  5. Alignment with Objectives:
    • Highlight how the OFIs align with the overall objectives of the audited processes or management system.
    • Emphasize that they are designed to contribute to achieving desired outcomes.
  6. Feedback for Continuous Improvement:
    • Frame the recommendations as valuable feedback for continuous improvement.
    • Reinforce the idea that organizations can benefit from external perspectives and suggestions.
  7. Collaborative Approach:
    • Foster a collaborative approach by inviting the auditee to provide input on the feasibility and relevance of each recommendation.
    • Discuss potential adaptations based on the auditee’s specific context.
  8. Discussion on Implementation:
    • Engage in a discussion about the potential implementation of the recommendations.
    • Clarify that any decision to implement OFIs rests with the auditee.
  9. Documentation of OFIs:
    • Ensure that each OFI is documented in the audit report.
    • Clearly outline the context, rationale, and potential benefits associated with each recommendation.
  10. Acknowledgment of Auditee’s Autonomy:
    • Acknowledge the autonomy of the auditee in determining the course of action.
    • Respect the auditee’s decisions regarding the adoption or adaptation of the recommendations.
  11. Record in the Audit Report:
    • Include a specific section in the audit report dedicated to Opportunities for Improvement.
    • Clearly communicate that these are optional suggestions provided for the auditee’s consideration.
  12. Follow-Up and Discussion:
    • If there are questions or concerns about the OFIs, encourage the auditee to engage in follow-up discussions.
    • Clarify that feedback and open communication are welcomed.

By emphasizing the non-binding nature of recommendations, the lead auditor promotes a collaborative and constructive atmosphere during the audit. This approach encourages organizations to view OFIs as valuable insights that can contribute to their journey of continuous improvement.

Published by Pretesh Biswas

Pretesh Biswas has wealth of qualifications and experience in providing results-oriented solutions for your system development, training or auditing needs. He has helped dozens of organizations in implementing effective management systems to a number of standards. He provide a unique blend of specialized knowledge, experience, tools and interactive skills to help you develop systems that not only get certified, but also contribute to the bottom line. He has taught literally hundreds of students over the past 5 years. He has experience in training at hundreds of organizations in several industry sectors. His training is unique in that which can be customized as to your management system and activities and deliver them at your facility. This greatly accelerates the learning curve and application of the knowledge acquired. He is now ex-Certification body lead auditor now working as consultancy auditor. He has performed hundreds of audits in several industry sectors. As consultancy auditor, he not just report findings, but provide value-added service in recommending appropriate solutions. Experience Consultancy: He has helped over 100 clients in a wide variety of industries achieve ISO 9001,14001,27001,20000, OHSAS 18001 and TS 16949 certification. Industries include automotive, metal stamping and screw machine, fabrication, machining, assembly, Forging electrostatic and chrome plating, heat-treating, coatings, glass, plastic and rubber products, electrical and electronic equipment, assemblies & components, batteries, computer hardware and software, printing, placement and Security help, warehousing and distribution, repair facilities, consumer credit counseling agencies, banks, call centers, etc. Training: He has delivered public and on-site quality management training to over 1000 students. Courses include ISO/TS -RAB approved Lead Auditor, Internal Auditing, Implementation, Documentation, as well as customized ISO/TS courses, PPAP, FMEA, APQP and Control Plans. Auditing: He has conducted over 100 third party registration and surveillance audits and dozens of gap, internal and pre-assessment audits to ISO/QS/TS Standards, in the manufacturing and service sectors. Other services: He has provided business planning, restructuring, asset management, systems and process streamlining services to a variety of manufacturing and service clients such as printing, plastics, automotive, transportation and custom brokerage, warehousing and distribution, electrical and electronics, trading, equipment leasing, etc. Education & professional certification: Pretesh Biswas has held IRCA certified Lead Auditor for ISO 9001,14001 and 27001. He holds a Bachelor of Engineering degree in Mechanical Engineering and is a MBA in Systems and Marketing. Prior to becoming a business consultant 6 years ago, he has worked in several portfolios such as Marketing, operations, production, Quality and customer care. He is also certified in Six Sigma Black belt .

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