When should Assessment Notification be announced?

The timing of assessment notification should depend on the purpose and parameters of the assessment and whether fraud is suspected. In cases where fraud is suspected, notifying too early might allow those involved to conceal evidence. Conversely, early notification can facilitate better planning and coordination for assessments where fraud is not a concern. The decision should be based on the specific context and objectives of the assessment.References:

ISO 19011:2018 - Guidelines for auditing management systems

COSO Internal Control – Integrated Framework