Who should discuss the contingency audit plan with relevant stakeholders?

The audit manager plays a crucial role in discussing the contingency audit plan with relevant stakeholders for several reasons. First, the audit manager is typically responsible for overseeing the audit process, ensuring that plans are aligned with organizational objectives, and maintaining effective communication between the audit team and other departments. This position requires a detailed understanding of the audit functions and the ability to articulate the strategies involved in the contingency audit plan to various stakeholders.

Additionally, the audit manager is in a position to engage with both internal and external parties, facilitating discussions that consider the implications of the contingency plan and how it can be integrated into the broader audit strategy. The manager acts as a bridge between the stakeholders and the audit team, addressing concerns and providing insights on how to effectively implement the plan under varying circumstances.

While the head of the audit department has a leadership role, the audit manager is more directly involved in the day-to-day operations and may have a closer relationship with the stakeholders, making the discussion of the contingency plan more effective. The audit staff typically execute tasks rather than lead discussions at this level, and external auditors are usually involved in compliance and validation but not in crafting or discussing the internal contingency plans.