What should auditors do during internal meetings or walkthroughs with stakeholders?

During internal meetings or walkthroughs with stakeholders, auditors should focus on explaining their methodologies and responding to questions. This is crucial because it allows for a clear understanding of the audit process, the rationale behind the methodologies applied, and how these contribute to the validity and reliability of the findings. Engaging stakeholders through explanations fosters transparency and collaboration, which can enhance the overall audit process and promote trust in the audit results.

Auditors need to ensure that stakeholders grasp not only what is being audited but also how the auditing techniques will capture relevant data, assess risks, and lead to appropriate conclusions. This interaction encourages a two-way dialogue, where stakeholders can ask questions and seek clarifications, thereby improving the effectiveness of the audit and ensuring that stakeholders feel involved in the process.

While presenting historical audit results, discussing external regulations, or organizing follow-up audits may have their place, they do not focus on the immediate objective of enhancing the stakeholders' understanding of the current audit methodologies and processes. These other activities may be important, but they are secondary to the primary goal of engaging stakeholders in meaningful and informative discussions during internal meetings or walkthroughs.