When is it inappropriate for the auditor to discuss findings directly with the auditee's manager?

The scenario where discussing findings directly with the auditee's manager may be inappropriate is when the auditor has not consulted their own manager first. This is critical in audit proceedings for a few reasons.

First, consulting with their own manager can ensure that the auditor has handled the findings correctly and has followed appropriate protocols. This step provides a layer of oversight and safeguards the integrity of the audit process, as it allows for the review of the findings to confirm their validity and the accompanying evidence before communicating them to the auditee's management.

Additionally, this consultative approach helps in preparing the auditor for any potential backlash or questions that may arise from the auditee's management. Engaging their own manager ensures that any discussion will be well-prepared and backed by the audit team's consensus. This ensures professionalism and alignment on how findings should be communicated and addressed.

In this context, the auditor's responsibility to uphold the audit's credibility and to maintain a professional relationship with all parties involved becomes paramount. Taking the time to discuss with their own manager first can critically shape the outcome of the communication and the subsequent actions that follow.