I can't see what the issue is here. In the 14 years I have been auditing, we have never required a signature from an auditee - just change your auditing SOP.
I think your main problem is in your audit planning.
Plan an audit that means something so that senior management see the value in it, then plan the close out so that the persons with the authority are present to agree NCs, RnRs and time lines. They will attend or send a deputy if they see the value in the audit.
Chrissie
I think your main problem is in your audit planning.
Plan an audit that means something so that senior management see the value in it, then plan the close out so that the persons with the authority are present to agree NCs, RnRs and time lines. They will attend or send a deputy if they see the value in the audit.
Chrissie
Unfortunately, in the real world, what's more likely to happen is the internal auditor who writes such an observation will be scolded for "interfering in things outside the scope of his duties."
Dysfunctional organizations are dysfunctional precisely because the leader sets the tone and instills enough fear in the staff that no one dares question the "emperor's new clothes."

