Updated: Oct 21, 2019
You've done the planning, you've done the fieldwork, and now you have to deliver the outcomes of your work to the business area. How you go about delivering your audit observations is important, particularly to gain the buy in from management.
Whilst sometimes referred to as a Close Out meeting, I much prefer the term "Findings and Actions Workshop". Whilst essentially the same thing, the term workshop come across as being much more collaborative than "close out". In my opinion, it is almost worthless just telling the business areas what the observations are. Failure to have a collaborative workshop can possibly result in resistance to internal audit, dismissal of our findings, and failure for any chance to occur. It's for these reasons, I much prefer to call the meeting a workshop.