say you completed an audit, submitted the audit report to top management for review. Now that management has read the report, they disagree with some of the findings. What is the best or common practice to address such feedback in relation to the report that has already been finalized?
The common practice is to gather robust evidence to support the findings (i.e., concrete evidence of the observed facts and that defined requirements and/or plans are not being fulfilled) and keep constant communication with top management during the audit process (e.g., meet with them at the end of each audit day). Keeping information flowing is the best way to prevent top management from being surprised by the results of an audit.