What is the intent of a kick-off meeting during an audit?

The intent of a kick-off meeting during an audit is primarily to review the audit process and respond to any questions. This initial meeting sets the stage for the audit, allowing the auditing team to outline the objectives, scope, methodologies, and timelines of the audit effectively. It also provides an opportunity for the auditing team to clarify any aspects of the audit and address concerns from the auditees, ensuring everyone is on the same page. By doing so, the kick-off meeting fosters open communication, which is vital for the success of the audit process.

While conducting interviews with company personnel can be a part of the overall audit process, this activity does not specifically encapsulate the intent of the kick-off meeting. Similarly, finalizing audit findings occurs later in the audit process, after thorough assessments and evaluations have been completed. Evaluating employee performance is not directly relevant to the primary purpose of the kick-off meeting, as it focuses more on operational compliance and processes rather than individual performance assessments.