When presenting the audit score, what should the auditor explain?

The rationale for selecting the option stating that the audit score will be presented after the Quality Assurance (QA) process is completed is rooted in the importance of accuracy and validation in audit reporting. The QA process is critical because it serves as a thorough review mechanism to ensure that the audit findings, including the scores, are reliable and reflect a true assessment of the areas audited.

Presenting audit scores only after the QA process allows for any discrepancies or errors to be corrected and ensures that the information released is based on verified data. It underscores the integrity of the audit process and reassures stakeholders that the scores reflect an accurate evaluation. Thus, it highlights the significance of due diligence and subject verification before sharing results with relevant parties.

In contrast, other choices fall short of encapsulating this essential step in the audit process. For instance, stating that the score is an average of previous audits does not account for the unique aspects of the current audit. Indicating that audit scores are produced before the QA process would misrepresent the importance of review, while claiming that scores are subjective undermines the systematic approach and criteria established for audits, which are designed to be objective and consistent.