I counsel organizations to make internal audit teams cross-functional, always including a management member of at least as high a rank as any department head undergoing the audit - stops most resistance before it can be offered. The audit TEAM issues findings over the signature of the highest ranked member.
We don't always have audit teams. In this case there were two of us, and I was the lead but no management level auditor was available to sooth this guy's bruised sensibilities. I will be interested to see what the audit program manager says. He knows me - I have argued record retention with him.
That said, if this was a VP I would do what was already done, which is to bring the regular auditor into the meeting for support of the position. I would not want to go it alone with some people. Brrrr!
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