During an exit interview, what should an IS auditor do if there is disagreement regarding the impact of a finding?

In an exit interview, if there is disagreement regarding the impact of a finding, it is crucial for the IS auditor to explain the significance and risk of the finding. This approach fosters a constructive dialogue, allowing the auditee to understand the rationale behind the auditor's conclusions. By elucidating the implications of the finding, the auditor promotes a shared understanding of the potential risks associated with the issue, which is vital for effective risk management and decision-making.

Clarifying the significance helps to ensure that all parties recognize the severity of the finding and the potential consequences for the organization. This process not only aids in resolving differences but also enhances the integrity and credibility of the audit process itself. Furthermore, it positions the auditor as a responsible and informed professional who is committed to the continuous improvement of the organization's information security posture.

In contrast, simply reporting the disagreement to the audit committee or accepting the auditee's position would not address the underlying issues nor would it contribute to effective risk assessment and management. The auditor's responsibility includes ensuring that management is aware of and understands the risks identified during the audit, enabling informed decisions to be made moving forward.