Notifying the Auditee

Before any work formally commences on an audit, AES informs the auditee in writing normally via a bilingual e-mail message, with terms of reference attached. The auditee is normally the most senior manager directly responsible or accountable for the program, activity, organization or initiative. In some cases, there may be a shared accountability or an intersection of line and functional authority, e.g. national programs delivered at the regional level. In these cases, more than one auditee will be identified and informed of the audit. The individuals identified in regions as the Audit and Evaluation Coordinators should be copied on the communication.
The initial communication with the auditee is normally drafted by the audit manager and issued by the Director, Audit and Assurance Services. In the event of highly sensitive audit engagements the CAEE may be called upon to issue the announcement. The communication specifies information known at the outset of the engagement such as the initial objectives and scope, any specific considerations or concerns, and the names of the auditors assigned to the audit. The communication could request the scheduling of an opening meeting and the identification of a primary contact to facilitate the coordination of the audit work if an Audit and Evaluation Coordinator has not been identified to do so.
Shortly after the formal communication has been issued, the audit manager or Director should follow-up by telephone, if necessary, to ensure that the auditee has received the notification and taken the appropriate steps to schedule the opening meeting or otherwise facilitate the audit commencement. The audit manager can also address any questions that the auditee may have concerning the audit.