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Results of a polygraph test would be part of the investigation. The investigation would follow the auditor's interim report of findings, if in fact sufficient information exists to conduct an investigation.
A report containing language such as this would be a report reporting that no fraud has been detected.
In the event that an internal auditor detects probable employee fraud, the auditor's responsibility is to immediately report the findings to management and to make a recommendation as to whether sufficient information exists to conduct an investigation.
A preliminary audit report detailing probable employee fraud would not contain a list of proposed audit tests to help disclose the existence of similar frauds in the future.