I wouldn't have a problem sharing anything with management that may be found in any audit manual. ICQ's, procedures, etc.
The main thing I would hold close to the vest are issues such as materiality thresholds (confirm all transactions over $x), sample sizes, monitoring criteria (i.e. in regards to employee accounts, you may filter out any employee with more than five deposits to their account for a closer review...I would not disclose this), etc. In regards to various monitoring criteria, I might actually vary the criteria periodically.
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My opinions are just that...my opinions.