What is the main objective of an IS auditor discussing audit findings with the auditee?

The main objective of an IS auditor discussing audit findings with the auditee is to confirm the findings and propose a course of corrective action. This process is critical because it ensures that the auditee fully understands the issues identified during the audit and the rationale behind these findings. During this discussion, the auditor can clarify any misunderstandings, provide additional context, and detail the implications of the findings. This collaborative approach fosters an environment where the auditee can engage in developing practical solutions to address the identified issues.

By confirming the findings, the auditor ensures that both parties are aligned on the nature and severity of the issues, which is vital for effective remediation. Additionally, proposing corrective actions allows for a proactive stance in mitigating risks and enhancing the organization's information systems. The focus on constructive dialogue not only leads to better outcomes but also helps in maintaining a professional relationship between the auditor and the auditee, which is important for future audits and ongoing compliance efforts.