The internal audit report should be distributed to everyone who has a direct interest in the audit. The independent external auditor would have a direct interest in the audit and thus should receive a copy of the report. 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. The board of directors usually should receive a summary report. 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. The director of purchasing should properly receive an internal audit report related to a review of the purchasing cycle because the 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.
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