The exit meeting is conducted to ensure that the auditee's senior management have been fully debriefed on the results of the audit. Except for small owner/operator type companies, all findings identified during the audit will have been fully debriefed with the company personnel prior to the exit meeting. The exit meeting is then meant to provide a summary of the audit and outline company responsibilities arising from any findings. Sample exit meeting notes can be found in Appendix 8.
Specialty audits of small companies may include a debriefing of findings. The challenge with this type of dual purpose meeting is to keep clear of debate over specific findings. This is why audit managers should make every effort to ensure that findings are debriefed prior to the exit meeting.