Final answer:
Findings during an audit should be communicated at the exit meeting, which allows for a full presentation and discussion of the results with the auditee. However, urgent findings may be communicated immediately during the audit if necessary, according to the agreed-upon audit plan and protocols.
The correct option is b. at the exit meeting.
Step-by-step explanation:
During an audit, findings should generally be communicated to the auditee at the exit meeting. This is a formal meeting where auditors present their findings, conclusions, and any recommendations for improvement. Communicating findings at this stage ensures that the auditee is made aware of the audit results in a comprehensive manner and has the opportunity to ask questions and provide feedback before the final audit report is issued.
However, it may sometimes be beneficial to communicate certain findings immediately or during the audit process if they are urgent or significant enough to require immediate attention. This approach allows the auditee to begin addressing issues as soon as possible. In any case, the communication process should follow the agreed-upon audit plan and protocols to maintain the integrity and efficiency of the audit process.
The correct option is b. at the exit meeting.