10.02. Communicating Findings to Stakeholders

Key Questions

Briefly reflect on the following before we begin:

• Who are the critical stakeholders for audit communications, and how might their information needs differ?
• How can auditors tailor their communication styles to different audiences while presenting audit findings?
• What strategies can auditors use to present challenging findings constructively?
• How important is documenting stakeholder communications during the audit process?

In internal auditing, effective communication of audit findings to stakeholders is vital for ensuring transparency, accountability, and organizational improvement. This section explores various aspects of communicating findings to stakeholders, from identifying critical stakeholders to handling sensitive communications ethically.

Identifying key stakeholders is the first step in crafting an effective communication strategy. Stakeholders may include senior management, board members, department heads, and other relevant parties invested in the audit process and its outcomes. Tailoring communication styles to different audiences ensures that messages resonate with recipients. For instance, while senior executives may prefer high-level summaries highlighting key findings and recommendations, operational managers may require more detailed insights into specific areas of concern. Strategies for presenting challenging findings delicately and constructively are crucial for maintaining positive relationships and fostering a culture of continuous improvement. Facilitating meetings and presentations to discuss audit results allows stakeholders to ask questions, seek clarification, and provide feedback, promoting dialogue and collaboration in addressing audit findings. Handling questions and input from stakeholders requires attentiveness, responsiveness, and a commitment to promptly and respectfully addressing concerns. Additionally, documenting stakeholder communication ensures transparency, accountability, and the creation of a comprehensive audit trail for future reference. Ethical considerations in sensitive communications underscore the importance of confidentiality, integrity, and professionalism in all stakeholder interactions, especially when discussing sensitive or potentially contentious issues.

Identifying Key Stakeholders for Audit Communication

In internal auditing, identifying critical stakeholders (individuals or groups interested in the audit process and its outcomes) for audit communication is crucial for ensuring that audit findings are effectively understood and acted upon. They can influence or be affected by the audit results. Correctly identifying and understanding these stakeholders is the first step in developing a robust communication strategy that enhances the value of the audit function.

Internal Stakeholders

Critical stakeholders in the context of internal auditing typically include the board of directors, audit committee, senior management, and operational management.

Board of Directors

The board of directors and the audit committee are at an organization’s highest level of oversight. They are responsible for governance and ensuring the organization operates within its legal and ethical boundaries. Communicating audit findings to these stakeholders is vital because they make strategic decisions that can affect the entire organization. The board and audit committee need concise, high-level information highlighting significant risks, control weaknesses, and compliance issues.

Senior Management

Senior management, which includes the CEO, CFO, CIO, and other top executives, is another critical group of stakeholders. These individuals are responsible for implementing the organization’s strategy and ensuring operations align with the board’s directives. They need detailed information on audit findings to make informed decisions about resource allocation, process improvements, and risk management. Effective communication with senior management can facilitate the swift implementation of audit recommendations and enhance overall organizational performance.

Operational Management

Operational management includes department heads and managers who oversee the organization’s day-to-day activities. They are directly responsible for the functions that are being audited. Communicating with operational management is essential for addressing specific control deficiencies and operational risks identified during the audit. These stakeholders require actionable and detailed information to rectify issues and improve processes. Engaging operational management in the audit process can also foster a culture of continuous improvement and compliance.

External Stakeholders

External stakeholders such as regulators, investors, and customers may also be relevant, depending on the nature and scope of the audit. Regulators require assurance that the organization complies with applicable laws and regulations. Investors are interested in the organization’s financial health and risk management practices, which audit findings can influence. Customers, particularly in industries with stringent quality and safety standards, may also be concerned with audit outcomes that impact product or service quality.

Steps in Identifying and Analyzing Stakeholders

To effectively identify key stakeholders, internal auditors should start by mapping out the organizational structure and understanding the roles and responsibilities of different positions. This involves reviewing organizational charts, job descriptions, and governance documents. It is also beneficial to engage with the management team to gain insights into who the primary decision-makers and influencers are within the organization. Once the stakeholders are identified, the next step is to undertake a stakeholder analysis using techniques such as the power-interest grid. The analysis helps to assess stakeholder interest in the audit outcomes and their influence over the audit process. Stakeholders with high impact and interest, such as the board and senior management, require more frequent and detailed communication. In contrast, stakeholders with lower influence and interest might need less intensive communication.

Best Practices in Communicating with Stakeholders

Understanding stakeholder needs and expectations is another critical aspect of identifying key stakeholders. This involves actively engaging with stakeholders to determine what information they require, how they prefer to receive it, and the frequency of communication. Regular meetings, surveys, and feedback sessions can be valuable information-gathering tools. Tailoring communication strategies to meet stakeholder needs ensures that audit findings are effectively communicated and acted upon. Effective stakeholder identification also involves recognizing potential changes in stakeholder roles and interests over time. Organizational restructures, leadership changes or strategic priority shifts can alter the stakeholder landscape. Internal auditors must stay informed about these changes and adjust their communication strategies accordingly. Continuous engagement and monitoring of stakeholder dynamics are essential for maintaining effective communication throughout the audit process.

Tailoring Communication Styles to Different Audiences

Effective communication is essential to convey audit findings that resonate with diverse organizational audiences. Tailoring communication styles to different audiences ensures that the message is clear, relevant, and impactful. Understanding the unique preferences, needs, and expectations of each audience group can significantly enhance the effectiveness of audit communication.

Internal Stakeholders

Board of Directors

The board of directors and audit committee are at the top of the organizational hierarchy. They are responsible for governance and strategic oversight. These stakeholders typically have limited time and require concise, high-level information focusing on significant risks, control weaknesses, and compliance issues. When communicating with the board and audit committee, auditors should use executive summaries, highlighting key findings, important recommendations, and their implications for the organization. Visual aids, such as charts and graphs, can effectively summarize complex data and facilitate quick understanding. Additionally, using clear and direct language without technical jargon ensures the message is comprehensible

Senior Management

Senior management, including the CEO, CFO, CIO, and other top executives, is responsible for implementing the organization’s strategy and ensuring operational efficiency. These individuals need detailed information on audit findings to make informed decisions about resource allocation, process improvements, and risk management. Communication with senior management should be more thorough than that with the board but still concise enough to respect their time constraints. Presenting actionable insights and practical recommendations is crucial. Auditors should explain how findings align with strategic objectives and impact business operations. Including cost-benefit analyses and potential risk mitigations in the audit report can help senior management understand the value of implementing audit recommendations.

Operational Management

Operational management, such as department heads and line managers, oversee day-to-day activities. These individuals are directly responsible for auditing functions. They require specific, actionable information to address control deficiencies and operational risks identified during the audit. Communication with operational management should be detailed and technical, as these stakeholders are familiar with the intricacies of their respective areas. Providing clear, step-by-step recommendations, supported by detailed evidence and examples, helps operational managers understand what needs to be done and why. Regular meetings and follow-up sessions also ensure that audit findings are properly understood and acted upon.

Staff Members and Employees

Staff members and employees involved in the daily execution of tasks must also be considered in audit communications. While these individuals may not receive formal audit reports, it is essential to communicate relevant findings and recommendations to them since the findings may impact their work processes. Training sessions, workshops, and internal memos can be used to convey necessary changes and improvements. Using simple language and practical examples helps all staff members understand their roles in implementing audit recommendations.

External Stakeholders

Depending on the organization’s nature and scope, external stakeholders, such as regulators, investors, and customers, may also be vested in the audit findings.

Regulators

Regulators require assurance that the organization complies with applicable laws and regulations. Communication with regulators should be formal and adhere to legal and regulatory standards. Detailed reports, compliance checklists, and supporting documentation should be provided to satisfy regulatory requirements.

Investors

Investors are interested in the organization’s financial health and risk management practices. They require clear and transparent communication about audit findings affecting financial performance or risk profiles. Quarterly reports, press releases, and investor meetings can be effective channels for communicating with investors. However, the internal audit function does not communicate directly with investors.

Customers

Customers, especially in industries with stringent quality and safety standards, need assurance that the organization maintains high standards. Customer communication should focus on how audit findings lead to product or service quality improvements, emphasizing the organization’s commitment to excellence. However, the internal audit function does not communicate directly with customers.

Modes of Communication

Tailoring communication styles also involves adapting the mode of communication to suit different audiences.

• Face-to-face meetings and presentations are often more effective for senior management and operational managers, allowing for interactive discussions and immediate feedback.
• Written reports and executive summaries are more suitable for the board and audit committee, providing a permanent record that can be reviewed at their convenience.
• Digital platforms, such as email, webinars, and intranet postings, can reach a broader audience, ensuring that all relevant stakeholders receive the necessary information.
• Cultural considerations are also important when tailoring communication styles. In a diverse organizational environment, auditors must be aware of cultural differences affecting communication preferences and interpretations.
• Understanding cultural norms and values helps craft respectful and effective messages across different contexts. Multinational organizations must translate audit reports and communications into multiple languages to ensure clarity and understanding.

Internal auditors can ensure their messages are clear, relevant, and actionable by understanding each stakeholder group’s unique needs and preferences. This enhances the impact of the audit function and fosters a culture of transparency, accountability, and continuous improvement within the organization.

Strategies for Presenting Challenging Findings

Challenging findings often involve identifying significant control deficiencies, non-compliance issues, or operational inefficiencies that can be sensitive or controversial. Effectively communicating these findings requires a strategic approach to ensure that the message is clear, constructive, and leads to meaningful action. Strategies and best practices for presenting findings include the following:

Preparation and Gathering Evidence

Preparing thoroughly is one of the most essential strategies for presenting challenging findings. This involves gathering robust evidence, conducting thorough analyses, and ensuring accurate and well-supported conclusions. Auditors should anticipate questions and objections by stakeholders and be ready with detailed explanations and supporting data. Preparation also includes understanding the context and implications of the findings to provide a comprehensive perspective on their significance.

Framing the Findings Constructively

It is essential to frame findings constructively. Instead of merely highlighting problems, auditors should focus on potential solutions and recommendations for improvement. This positive approach can help reduce resistance from stakeholders. Auditors can motivate stakeholders to act by explaining how addressing the findings can lead to better performance, risk management, and compliance.

Building Rapport and Trust

Building rapport and trust with stakeholders is another crucial strategy. Effective communication is based on relationships; auditors should strive to establish themselves as trusted advisors rather than critics. This involves active listening, empathy, and understanding the perspectives and concerns of stakeholders.

Tailoring the Presentation to the Audience

Another essential strategy is to tailor the presentation to the audience. Stakeholders may have various levels of understanding and interest in the findings. For example, the board of directors may be more interested in high-level implications and strategic risks, while operational managers may need detailed, actionable recommendations. Customizing the presentation to address each audience’s concerns and priorities ensures the message is relevant and engaging.

Using Clear Language and Visual Aids

Clarity and conciseness are crucial when presenting challenging findings. Auditors should use clear, straightforward language and avoid technical jargon that may confuse or alienate stakeholders. The findings should be presented logically, starting with a summary of the key issues, followed by detailed explanations and supporting evidence. Using visual aids, such as charts, graphs, and tables, can help convey complex information more effectively and enhance understanding.

Choosing the Right Timing and Setting

Timing and setting also play a significant role in facilitating the presentation of challenging findings. Choosing an appropriate time and setting for the discussion can make a substantial difference. For instance, presenting findings in a private, one-on-one meeting with senior management might be more effective than in a large group setting where individuals might feel singled out or embarrassed. Keeping sufficient time for the discussion allows for a thorough examination of the issues and an opportunity for stakeholders to ask questions and provide feedback.

Addressing Emotional Reactions

Demonstrating respect for the efforts and challenges faced by the audited departments can help create a collaborative atmosphere. When presenting challenging findings, it is essential to be sensitive to the audience’s emotions and reactions. Auditors should be prepared for potential defensiveness, denial, or even hostility. Handling these reactions with professionalism and composure is crucial. Acknowledging the situation’s difficulty and committing to working together to find solutions is helpful. Maintaining a calm and respectful demeanour can help de-escalate tension and facilitate constructive dialogue.

Providing Context and Benchmarking

Providing context is also essential when presenting challenging findings. Auditors should explain the background and significance of the issues, including relevant standards, regulations, or best practices. Providing benchmarks or comparisons to industry standards can help stakeholders understand the severity and implications of the findings. Contextualizing the findings within the broader organizational objectives and risk management framework can also help stakeholders see the bigger picture and the importance of addressing the issues.

Highlighting Positive Aspects

It is beneficial to highlight any positive aspects or strengths identified during the audit alongside the challenging findings. This balanced approach can help soften the impact of the negative findings and demonstrate a fair and objective assessment. Recognizing the efforts and achievements of the audited departments can also help maintain morale and foster a more receptive attitude toward the recommendations.

Follow-Up and Support

Follow-up and ongoing communication are critical to presenting challenging findings. Auditors should be available to answer questions, provide additional information, and support recommendations for implementation. Regular follow-up meetings and progress reports can help ensure the findings are addressed and improvements are made. Continuous engagement with stakeholders reinforces the importance of the audit process and demonstrates the auditor’s commitment to supporting the organization’s success.

Facilitating Meetings and Presentations to Discuss Audit Results

Meetings and presentations to discuss audit results provide an opportunity to communicate findings, engage with stakeholders, and ensure the necessary actions are taken to address identified issues.

Tips for a Flawless Presentation

Effective facilitation involves careful preparation, clear communication, active engagement, and professional handling of feedback and discussions.

Preparation

Preparation is the foundation of a successful meeting or presentation. Internal auditors should start by defining the conference’s objectives, such as informing stakeholders about critical findings, discussing recommendations, and obtaining commitments for corrective actions. Understanding the audience is essential; auditors need to consider the stakeholders’ roles, knowledge levels, and interests. Tailoring the content to meet these needs ensures that the information is relevant and understandable.

Agenda

A well-structured agenda is essential for keeping the meeting on track and ensuring that all key points are covered. The agenda should outline the topics to be discussed, allocate time for each item, and set expectations for the meeting’s outcomes. Distributing the agenda in advance allows participants to prepare and come ready to engage in meaningful discussions.

Clarity

During the meeting, clear and concise communication is vital. Auditors should start with a brief introduction that outlines the purpose of the meeting and provides an overview of the audit process. Summarizing the key findings at the beginning helps set the stage for more detailed discussions. Using simple language and avoiding technical jargon ensures that all participants understand the information presented.

Visual Aids

Visual aids such as slides, charts, and graphs can enhance understanding and retention of the audit findings. Visual representations of data can make complex information more accessible and highlight key trends and issues. However, it’s essential to use these tools judiciously and not overwhelm the audience with too much information at once. Engaging stakeholders during the presentation is crucial.

Engagement Techniques

Active engagement techniques, such as asking questions, encouraging feedback, and facilitating discussions, keep participants involved and invested in the outcomes. Auditors should create an open and inclusive environment where stakeholders feel comfortable sharing their views and asking questions.

Fruitful Discussions

Managing discussions effectively requires strong facilitation skills. Auditors should listen actively to stakeholders’ comments and concerns, acknowledge their viewpoints, and provide clear, well-reasoned responses. If disagreements or conflicts arise, it’s essential to handle them diplomatically, focusing on finding common ground and solutions that address the concerns of all parties.

Obtain Commitments

One of the critical goals of the meeting is to obtain commitments for corrective actions. Auditors should present their recommendations, explaining each suggestion’s rationale and the expected benefits. It’s essential to be specific about what actions are needed, who will be responsible, and the timeframe for implementation. Auditors should seek explicit stakeholder agreements and document the commitments made.

Follow-up

Follow-up actions are a critical part of the audit process. Auditors should outline the next steps at the end of the meeting, including any additional information or support needed from the audit team, timelines for implementing recommendations, and plans for monitoring progress. Summarizing the key points and decisions made during the meeting helps ensure everyone is on the same page and reinforces accountability.

Questions and Feedback

Effective facilitation also involves handling questions and feedback professionally. Auditors should be prepared to answer various questions, from clarifications on specific findings to broader inquiries about the audit process. Providing thoughtful and well-supported answers helps build credibility and trust. If an auditor does not have an immediate answer to a question, it’s important to acknowledge this and commit to providing the information promptly after the meeting.

Documentation

Documenting the meeting is essential for creating an official record of the discussions and decisions. Meeting minutes should capture critical points, stakeholder comments, agreed-upon actions, and follow-up items. Distributing the minutes promptly helps ensure that all participants understand the outcomes and responsibilities.

Continuous Improvement

Continuous improvement is another important aspect of facilitating meetings and presentations. Auditors should seek participant feedback on the meeting process, identifying what worked well and areas for improvement. This feedback can inform future meetings and help auditors refine their facilitation skills.

Handling Questions and Feedback from Stakeholders

Handling questions and stakeholder feedback involves responding to inquiries and comments and engaging stakeholders in a meaningful dialogue to enhance understanding, build trust, and foster collaborative problem-solving. Effective management of questions and feedback requires preparation, active listening, clear communication, and a respectful, professional attitude. Let’s briefly explore each of these facets.

Ways to Manage Questions and Feedback

Handling questions and stakeholder feedback is a multifaceted process that requires preparation, active listening, clear communication, empathy, and respect. Auditors can effectively engage stakeholders and address their concerns by anticipating questions, providing clear and concise responses, and encouraging open dialogue. Following up on inquiries and using feedback for continuous improvement further strengthens the relationship between auditors and stakeholders, fostering a culture of transparency, accountability, and collaboration within the organization. This approach enhances the impact of the audit findings and contributes to the overall success and integrity of the internal audit function.

Preparation

Preparation helps to handle questions and feedback successfully. Internal auditors should anticipate potential questions and prepare responses in advance. To do this, an auditor should thoroughly understand the audit findings, recommendations, and their implications. Auditors should review the audit report from the stakeholders’ perspectives to identify areas that may prompt questions or concerns. Being well prepared helps auditors provide accurate and confident responses, which enhances their credibility and the perceived reliability of the audit.

Active Listening

Active listening is crucial when dealing with stakeholder questions and feedback. Auditors must listen attentively to understand the underlying concerns and perspectives of the stakeholders. This involves paying attention not only to the words spoken but also to the tone and body language, which can provide additional context. Auditors can build rapport and trust by demonstrating their interest in stakeholder input.

Brevity

Clarity and conciseness are essential when responding to questions. Auditors should provide clear, direct answers, avoiding jargon or overly technical language that might need to be clarified for stakeholders. When complex issues must be addressed, breaking the information into manageable parts can help stakeholders understand the details. Auditors should aim to be concise but thorough, ensuring that their responses fully address the questions without overwhelming the stakeholders with unnecessary information.

Displaying Empathy and Respect

Empathy and respect play a significant role in managing feedback. Auditors should acknowledge stakeholders’ concerns and show appreciation for their input. Even when the feedback is critical or challenging, responding with empathy and respect can defuse tension and create a more positive dialogue. This approach helps stakeholders feel valued and understood, which can facilitate more constructive interactions.

Providing Evidence and Examples

Evidence and examples can help clarify responses and support the auditor’s position. When stakeholders question the validity of findings or recommendations, presenting concrete evidence, such as data, audit logs, or case studies, can reinforce the auditor’s points. Real-world examples can illustrate how similar issues have been addressed successfully in other contexts, providing reassurance and practical insights.

Handling Discord

Addressing disagreements diplomatically is another essential skill. Auditors should remain calm and composed when stakeholders disagree with the findings or recommendations. It’s critical to listen to the stakeholder’s viewpoint, acknowledge their perspective, and then explain the auditor’s position. Finding common ground and emphasizing mutual goals, such as improving organizational performance or compliance, can help bridge differences.

Fostering Open Dialogue

Encouraging open dialogue is beneficial for both the auditors and stakeholders. Auditors should create an environment where stakeholders feel comfortable asking questions and providing feedback. This can be achieved by explicitly inviting questions and feedback during presentations and meetings and responding positively to all input. Open dialogue can lead to a better understanding of the issues, more robust solutions, and more vital stakeholder buy-in.

Follow up

Following up on questions and feedback is critical to maintaining stakeholder engagement and trust. If an auditor cannot answer a question immediately, they should commit to finding the information and providing a response as soon as possible. Timely follow-up demonstrates professionalism and a commitment to addressing stakeholder concerns. It also ensures that important issues are not overlooked and that stakeholders remain informed.

Documentation

Documenting questions and feedback is essential for maintaining a comprehensive audit trail. Auditors should record the questions asked, the feedback provided, and the responses given during meetings and presentations. This documentation can be helpful for future reference, tracking the progress of follow-up actions, and demonstrating accountability and transparency.

Continuous Improvement

Using feedback for continuous improvement is an often overlooked aspect of handling stakeholder questions and feedback. Constructive input from stakeholders can provide valuable insights into how the audit process and communication can be improved. Auditors should review and reflect on the feedback received, identifying areas for enhancement and implementing changes where appropriate. This continuous improvement approach helps to refine audit practices and enhances the overall effectiveness of the audit function.

Documenting Stakeholder Communication for Audit Trails

Documenting stakeholder communication creates an audit trail that records interactions and decisions made throughout the audit. This documentation is essential for ensuring transparency, accountability, and compliance with professional standards. It also helps in tracking the progress of the audit and the implementation of recommendations. Adequate documentation involves capturing critical information, maintaining organized records, and using appropriate tools and techniques to ensure accuracy and accessibility.

Steps in Preparing Documentation

Identifying Critical Information

The first step in documenting stakeholder communication is identifying the critical information that needs to be recorded. This includes the date and time of the communication, the stakeholders involved, the topics discussed, and any decisions or actions agreed upon. Detailed notes should be taken during meetings, presentations, and informal discussions. These notes should capture the essence of the conversation, including any questions raised, responses given, and feedback received. It’s essential to be as detailed as possible but concise at the same time, focusing on the most relevant information.

Organizing Information

Once the critical information is captured, it needs to be organized systematically. This ensures that the documentation is easily accessible and can be referenced when needed. Organizing records can involve creating a structured filing system, either digital or physical, where documents are categorized by audit engagement, date, or type of communication. Digital records should be stored in a secure, centralized location with proper backup procedures to prevent data loss. Using consistent naming conventions and indexing methods can further enhance the organization and retrieval of records.

Tools and Techniques for Documentation

Auditors can use various tools and techniques to document stakeholder communication. These include traditional methods such as written meeting minutes and contemporary digital tools like email, collaboration platforms, and specialized audit management software.

Formal meeting minutes are a conventional and widely used method for documenting stakeholder communications. Minutes should be taken for all formal meetings and include a summary of discussions, key points, decisions made, and action items. Once drafted, meeting minutes should be reviewed and approved by all participants to ensure accuracy and consensus.

Email is a standard tool for documenting communications, especially for informal discussions and follow-ups. Emails provide a written record of exchanges between auditors and stakeholders, including attachments such as reports and supporting documents. Auditors should ensure that all significant email communications are stored in the audit file and are easily searchable.

Tools like Microsoft Teams, Slack, and Zoom have become essential for remote communication. These platforms often include features for recording meetings, sharing documents, and tracking discussions. These tools can facilitate real-time documentation and ensure that all communications are captured comprehensively.

Specialized software like AuditBoard, TeamMate, and Galvanize can streamline documentation by providing a centralized platform for managing all audit-related activities. These tools often include features for recording stakeholder communications, tracking action items, and generating reports. They also offer enhanced security and compliance features, ensuring that documentation meets professional standards and regulatory requirements.

Other Considerations

Other considerations in documenting stakeholder communication include:

Accuracy and Consistency

Auditors must ensure that the recorded information accurately reflects the discussions and decisions. This can be achieved by reviewing and verifying notes and minutes shortly after meetings while the information is fresh. Consistency in documentation practices, such as the use of standard templates for meeting minutes and follow-up reports, helps maintain a professional and reliable audit trail.

Access to Documentation

Documentation should be easily accessible to authorized personnel, but it should also be protected to maintain confidentiality. Auditors should implement access controls to ensure that only those with the appropriate permissions can view or edit sensitive information. This includes setting up user roles and permissions in digital platforms and securing physical records in locked cabinets. Ensuring that documentation is stored in a secure, centralized repository helps prevent unauthorized access and data breaches.

Compliance with Regulatory Requirements

Maintaining an audit trail that complies with legal and regulatory requirements is essential. Auditors must be familiar with the documentation standards set by relevant bodies, such as the Institute of Internal Auditors (IIA) and other regulatory agencies. This includes adhering to guidelines on record retention, data protection, and the completeness and accuracy of audit documentation. Regular audits of the documentation process can help ensure ongoing compliance and identify areas for improvement.

Benefits of Good Communication with Stakeholders

Adequate documentation of stakeholder communication provides numerous benefits. It enhances transparency by providing a clear record of the audit process and stakeholder interactions. This can be particularly important in cases where audit findings are challenged or when there is a need to demonstrate due diligence. Accurate documentation also supports accountability by tracking the implementation of audit recommendations and ensuring that agreed-upon actions are completed. Furthermore, well-maintained records facilitate knowledge sharing and continuity within the audit team, especially during transitions or when new auditors are onboarded.