3. Communicating audit findings

The communication of findings takes place at various points in the audit process. First of all, without losing sight of the fact that an audit is based on an exchange of views, rephrasing the findings throughout the interviews ensures that, as the auditor, you have fully understood what the auditee is telling you, and that there are no misunderstandings about what you are observing.

Then, at the end of each interview, it's essential to summarize your findings: what you've understood and any strengths, risk situations or non-conformities. It's important to communicate non-conformities as you go along. This validates the fact that your findings are real and shared with the auditee.

And don't hesitate, at certain key moments – e.g. when you're with the process driver, department manager or management –, to communicate your main findings to...