Hi There,
1.Is it mandatory that we have to accept internal audit report after every internal audit?Is there any provision to object on audit finding if we have adequate evidance?
Just for clarity, are you the auditor here or the auditee? Because my advice would differ a little, depending on your role.
I think it's quite reasonable to object on an audit finding IF you have reasonable evidence that it's not correct. Auditors aren't always correct, they may not have seen all the evidence, etc. But it does suggest that
perhaps there was something that wasn't efficient about the internal process itself. Whether the cause of that is down to the auditor, or the auditee personnel, or the process is what should be looked at.
My normal practice before writing up an internal audit report is to summarise what I found (verbally) with the auditees and/or their manager/supervisor. If I have any issues I think need corrective action I'll include those, along with the evidence (or lack thereof). Essentially, I aim for everyone to agree with the outcome before I write up the report, including any corrective actions if needed. The report itself shouldn't be a cause of any negative surprises.
If it's particularly contentious, I may even give a copy of the draft report to the manager before issuing, and invite their comments, eg, if they believe I've been mistaken or have missed out on certain evidence. (I put a timeframe on it, as Jennifer does, along with a 'If I don't hear back from you, I"ll assume no feedback"). And I don't think I'm perfect either - I may have been mistaken. I may not have asked the right question, I may have overlooked something.
Either way, I won't change a relevant finding unless they can provide reasonable & acceptable evidence that means I should. I will discuss, explain and if necessary negotiate a reasonable corrective action/conclusion. My basic position is: they may not like what I say, but if I've done a reasonable job
and been objective and evidence-based, they should not be in a position to contest it.
It's much more effective overall to avoid drawn-out battles after the fact,let alone to get badly on the wrong side of people you have to work with. The aim, after all, is to eliminate weaknesses and improve, not to have confrontations and arguments which may detract from the work required.