A. The audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. Independent external auditors may be included in the distribution list for the full report, as they would have a direct interest in the audit. However, no audit report, summary or otherwise, is ever distributed to independent external auditors only.

B. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. High-level management and/or the audit committee usually should receive a summary report.

C. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. A summary audit report would not contain enough detail for local operating management.

D. The full audit report should be distributed to everyone who has a direct interest in the audit. This includes the executive or executives to whom internal audit reports, the person to whom people will reply about the report, persons responsible for the activities or operations audited, and people who will need to take corrective action as a result of the audit. No audit report, summary or otherwise, is ever reviewed by other internal auditors only.