When should issues be discussed with the auditee's manager?

The most appropriate timing for discussing issues with the auditee's manager is after consulting with the audit manager. This approach allows for a structured response to findings, ensuring that the concerns are communicated effectively and in line with the audit objectives. Consulting with the audit manager first ensures that there is a consensus on the findings and the manner in which they should be addressed. This adds a layer of oversight and professionalism to the communication process, which is critical for maintaining credibility and trust in the audit function.

Bringing issues to the auditee's manager immediately after documentation may lead to misunderstandings or miscommunications about the context or implications of the findings, especially if they haven't been validated or discussed comprehensively with the audit manager. Additionally, relying solely on personal feelings of dissatisfaction isn't a sound basis for escalating issues, as it could introduce bias or subjective perspectives that might not accurately reflect the findings. Lastly, waiting until the end of the audit cycle may delay the opportunity for corrective actions and improvements, which should ideally be addressed in a timely manner to facilitate immediate remediation where necessary.