What is an essential part of the exit meeting in an audit?

An essential part of the exit meeting in an audit is presenting a draft report to the auditee. This meeting serves as a formal conclusion to the audit process, where findings, observations, and recommendations are discussed with the auditee. Presenting the draft report allows the audit team to communicate the results clearly and solicit feedback from the auditee. This interaction is crucial because it ensures that the auditee understands the findings, has the opportunity to ask questions, and can address any concerns about the report before it is finalized.

Additionally, the exit meeting establishes mutual understanding and builds a collaborative relationship between the auditors and the auditee, which can be beneficial for implementing improvements based on the audit findings. This step sets the stage for any necessary follow-up actions or corrective measures based on the audit results.

In contrast, other options such as conducting final interviews with staff, documenting the audit plan, and asking for clarification on resources typically occur during different phases of the audit process, rather than in the exit meeting.