All audit reports are objective, factual, concise, constructive, complete, and include findings, analyses, and recommendations in sufficient detail to facilitate review and the implementation of corrective action as appropriate. Audit reports are reviewed in order to ensure that all legal aspects, if any, and ethical implications have been considered and addressed in the report.

Only finalized reports will be posted on the District's Web site, except information that is protected under the Family Educational Rights and Privacy Act (FERPA). Some reports may require special consideration. In cases where findings are referred to law enforcement, the report posting may be delayed.

In other cases, a more generalized report will be prepared for publication. When disclosing detailed weaknesses, such as non-functioning controls, would put the District at risk until fixed, a general report would be prepared for the public and a more detailed report would be prepared for the department personnel charged with correcting the weaknesses. In either case, the Chief Internal Auditor will work with the District's legal counsel.