Three kinds of audit reports: Intradepartmental, interdepartmental and higher level management.

Three kinds of audit reports: Intradepartmental, interdepartmental and higher level management.

• A. Intradepartmental, Interdepartmental and Higher level management
• B. External, Internal, and Compliance
• C. Summary, Detailed, and Executive
• D. Preliminary, Final, and Follow-up

Answer: (A)

Audits transfer findings to different audiences within an organization, guiding who takes action on issues found. The three kinds described—reports that stay within a single department, reports that are shared across departments, and reports meant for higher level management—cover the standard internal reporting paths. Staying intradepartmental keeps issues localized for department-level follow-up; interdepartmental reports address cross-functional concerns that require coordination between departments; and reports to higher level management summarize important findings for senior leaders to decide on strategic actions. This combination reflects the typical internal-audit reporting flow inside an organization. The other options mix concepts like external versus internal audiences, or focus on report formats or stages rather than who the report is intended for, so they don’t fit as the three kinds of internal audit reports described.

Audits transfer findings to different audiences within an organization, guiding who takes action on issues found. The three kinds described—reports that stay within a single department, reports that are shared across departments, and reports meant for higher level management—cover the standard internal reporting paths. Staying intradepartmental keeps issues localized for department-level follow-up; interdepartmental reports address cross-functional concerns that require coordination between departments; and reports to higher level management summarize important findings for senior leaders to decide on strategic actions. This combination reflects the typical internal-audit reporting flow inside an organization.

The other options mix concepts like external versus internal audiences, or focus on report formats or stages rather than who the report is intended for, so they don’t fit as the three kinds of internal audit reports described.