The exit interview, conducted at the end of the audit, provides an IS auditor with the opportunity to discuss findings and recommendations with the auditee management. During the exit interview, an IS auditor should:
- Ensure that the facts presented in the report are correct and material.
- Ensure that the recommendations are realistic and cost-effective and, if not, seek alternatives through negotiation with auditee management.
- Recommend implementation dates for agreed-on recommendations.