Certified Quality Auditor (CQA) Prasctice Exam

Who is responsible for making the final determination on the distribution of an audit report?

1. The lead auditor

2. The audit group manager

3. The auditee

4. The client

The correct answer is: The client

The client is responsible for making the final determination on the distribution of an audit report because they have a vested interest in the audit outcomes and the implications for their organization. This role typically involves deciding to whom the report will be sent, ensuring that relevant stakeholders have access to the findings, and adhering to the policies related to confidentiality and information dissemination. While the lead auditor conducts the audit and prepares the report, and the audit group manager oversees the auditing process, they do not control the distribution of the report itself. Similarly, the auditee may have insights or influence on the content of the report, but they do not have the authority to decide who receives it. The client has the overarching responsibility, as it is within their purview to strategize on the findings' communication to relevant parties, whether for internal review or external considerations.