Which of the following would normally not receive an internal auditing report? independent external auditor or chairman of the board of directors?

Independent external auditor will normally not receive Internal Audit Report.But during audit ,independent external auditor will call for the copies of the internal audit report to ascertain the sufficiency of the internal audit.

Also when there is a separate Audit Committee or an earmarked Director handling internal audit,chairman's viewv will also be brief,unless serious situations are pointed out in the internal audit report.