This sample discussion form can be used to communicate specific findings identified during an audit. It focuses on the condition and/or significance of the findings, the standard by which the findings are compared, and the management action plan recommended to address the findings. It also includes sections that describe the control weakness or opportunity for improvement and the significance or risk related to the condition, document the criteria the auditor used to evaluate the procedures, and outline the management action plan.
This document can be used as a general guide to understand and review processes when discussing an audit. The auditor's role is not to tell the auditee what action to take, but rather to facilitate the development of an effective management action plan.