typically the exit interview is where we have agreement on the findings. we do not require any formal sign off. additionally, the management response section of our reports typically have management agreeing to the finding and detailing the action plan to remediate the issue.
lastly, it is very rare that we have a disagreement with out auditees. in that event we ensure that we vet the information correctly and have a robust discussion and either agree or agree to disagree with our facts supporting the findings.
We had a special page for auditee opininon nearly two years ago in our reports and auditee's managers wrote their opinions and sign the end of the page. Now, we re using electronic reports and there are special fields for the auditee that he can write his opinions about the audit finding. We have passed the quality assurance review by this exercise. There is no need to signs if u have enough evidence that u consider auditee opinions.