At the end of the audit, prior to preparing the audit report, the audit team should hold a meeting with the auditee's senior management and those responsible for the functions concerned. The main purpose of this meeting is to present audit observations to the senior management in such a manner so as to ensure that they clearly understand the results of the audit.
The lead auditor should present observations, taking into account their perceived significance.
The lead auditor should present the audit team's conclusions regarding the quality system's effectiveness in ensuring that quality objectives will be met.
Records of the closing meeting should be kept.
If requested, the auditor may also make recommendations to the auditee for improvements to the quality system. Recommendations are not binding on the auditee. It is up to the auditee to determine the extent, the way and means of actions to improve the quality system.
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