What is the best response for an IT auditor when an auditee disagrees with an audit finding?

The most effective response for an IT auditor when an auditee disagrees with an audit finding is to discuss the finding with the IT auditor's manager. This approach facilitates a balanced perspective on the disagreement by involving a higher authority who can provide additional context, expertise, and support.

By consulting with the auditor’s manager, the auditor can gain insights on how to address the disagreement constructively. It also ensures that the audit process maintains its integrity and objectivity. This step aligns with best practices in auditing, where collaboration and open communication are essential for resolving discrepancies and ensuring that findings are valid and well-supported.

When disagreements arise, it's vital to manage them professionally and diplomatically, and having a managerial figure involved can help mediate the discussion. This collaboration can lead to a better understanding of the concerns raised by the auditee and may help clarify whether the finding was indeed correct or if further investigation is warranted.

This approach encourages a cooperative environment, which is crucial in the auditing process, and can often lead to a resolution that respects the perspectives of both the auditor and the auditee.