Audit meetings

Answer:

The need for opening and closing meetings on internal audits are more related to audit complexity than the number of employees (company turnover would not be a good criteria). Good criteria to decide for performing opening and closing meetings on internal audits are if the audit scope falls under the responsibility of more than one person (e.g., the audit scope involves two or more unrelated departments or process), or if there is a great number of people involved in the audit (e.g., there is an audit team, or the auditor will be working with multiple guides from the auditee).

This way the auditor will ensure alignment between all personnel involved in the audit and will save time not repeating the same information multiple times during the audit.

This article will provide you further explanation about internal audits:
- Qualifications for an ISO 27001 Internal Auditor https://advisera.com/27001academy/blog/2015/03/30/qualifications-for-an-iso-27001-internal-auditor/

By the way, the opening and closing meeting are explained in our Lead Auditor course.