Our examiners have requested that we add escalating procedures to our audit manual; that is audit committee approved procedures that audit may use when management is not being responsive. An example they gave is carbon copying the CEO on the memo sent with the preliminary drafts for mgt responses, and including a provision that the auditor may invite the line manager into the AC meeting so they can be face to face with the AC. Does anyone else have similar procedures in their audit manual and would you be willing to share them? Or any other "escalating" ideas? Thanks.