Who is referred to as the auditee?

The auditee is the entity being assessed during an audit process. This term specifically refers to the organization or individual that is undergoing the audit and providing information, documents, or access necessary for the auditor to conduct their evaluation.

Choosing the organization being audited as the correct answer acknowledges that this group is the focus of the auditor's review and is responsible for ensuring compliance or adherence to specific standards or regulations. The auditee plays a crucial role in supporting the audit process by supplying the required documentation and context, and they are ultimately the ones whose operations and adherence to established processes are being evaluated.

In contrast, the auditor conducting the assessment is referred to simply as the auditor, while the management team would typically be involved in the overall process but do not embody the term auditee. A regulatory body may oversee the audit process or ensure compliance, but they are not involved directly as the party being audited. Therefore, recognizing the organization being audited as the auditee is critical for understanding the dynamics of the audit process.