The final audit report is published once management responses are integrated and signed off by the CAE. The final report is a legally binding document that must be distributed securely to prevent unauthorized access to corporate vulnerability data.
[Approve Final Report Signature] ---> [Apply Security Encryption Flags] ---> [Secure Restricted Distribution]

The distribution list is controlled by internal audit governance standards and typically includes the following recipients:
  • The business unit head and operational managers directly responsible for executing the process under review.
  • The Chief Executive Officer (CEO) and Chief Financial Officer (CFO) to provide enterprise-wide visibility over control performance.
  • The Chief Risk Officer (CRO) and Chief Compliance Officer (CCO) to support continuous update tracking in Line-2 systems.
  • The independent members of the Audit Committee of the Board of Directors, typically delivered as part of quarterly board materials.

Reports must be distributed through secure, access-controlled audit portals, and hard-copy prints or unsecured email attachments are restricted to prevent data leaks.
 
PreviousNext