What is a recommended approach when an IT auditor confirms a disagreement with an auditee?

When an IT auditor confirms a disagreement with an auditee, consulting with the audit manager on the next steps is the most appropriate and professional course of action. This approach ensures that the situation is handled with proper oversight and guidance. Engaging in a debate could escalate tensions and detract from the audit's objectives, while initiating legal proceedings or writing a formal complaint would likely be extreme reactions that could damage relationships and obstruct the audit process. By seeking advice from the audit manager, the auditor can gain insights into best practices for addressing the disagreement, leading to a resolution that maintains professional integrity and fosters open communication.