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management following his reporting line, i.e. to internal audit committee or BOD, or CEO
Internal Auditor should discuss mistakes and issues with the management and after incorporating response of management in his report he shall present the report to Audit Committee.
Internal Auditor were appointed by the Management.So its the responsibity of Internal Auditor to report regarding any significant findings to Management.
As per statute, Internall Auditor function independently and report to highest level of Management. If any thing found at the time of Internal Auditing, then the Auditor should reort to the Management about the findings and may request for corrective measure. External Auditor should see whether Internal Controlsystem and Internal Auditor team is commensurate with the size of the Company and nature of its Business.
First Management and next depends on reaction
If internal auditer foun out a mistake he always report or inform to Management
He should inform Management.
