After completing this last phase of audit field work, Internal Audit may hold briefings with concerned higher-level management or their representatives. A report may be modified based on new information brought to light at any point before the report is distributed. When differences of opinion persist, however, the report will be issued although it may be modified to reflect the position of the audited department or higher-level management. The differences should then be addressed in the component's written response to the final audit report. Issuing Audit Reports.
Audits usually cover fiscal and administrative processes.
In the report scope statement, Internal Audit defines the characteristics of the audit and lists the functional areas examined. Since an auditor's role is to provide constructive criticism, audit reports are necessarily critical in nature. Nevertheless, Internal Audit routinely includes departments' or units' notable strengths to credit staff for correcting past deficiencies and to recognize superior management. Copies of the final audit report are sent to appropriate administrators, including the Chancellor, the Vice President for Administration or the Vice President for Business and Finance, and the Department Head. Maintaining Confidentiality of Audit Reports.