Holding an Opening Meeting

During an opening meeting, the audit manager should clarify with the auditee the known details of the program, activity or organization to be audited, e.g. mandate, resources, structure, and should explain the auditee's responsibilities in the process. The audit manager can request copies of documents deemed to be important to acquiring a good understanding of the auditee's activities.
If the auditee has any suggestions for the audit objectives or scope, or has raised any concerns that the audit might address, these can be discussed at this time.