The IRO's report is typically submitted to which recipients along with the annual report?

The IRO's report is typically submitted to which recipients along with the annual report?

• A. The OIG
• B. The compliance officer
• C. The auditee's legal counsel
• D. The entity and the compliance officer

Answer: (D)

Recipients for the IRO report alongside the annual report are the entity itself and the compliance officer. This setup ensures internal governance and action: the organization receives the findings so leadership can authorize corrective actions, and the compliance officer can oversee the program, track remediation, and report on progress. External bodies like the OIG aren’t the typical audience for routine internal reports, unless policy or law requires disclosure, and involving the auditee’s legal counsel isn’t standard for the annual report, though counsel may be consulted in cases with legal implications.

Recipients for the IRO report alongside the annual report are the entity itself and the compliance officer. This setup ensures internal governance and action: the organization receives the findings so leadership can authorize corrective actions, and the compliance officer can oversee the program, track remediation, and report on progress. External bodies like the OIG aren’t the typical audience for routine internal reports, unless policy or law requires disclosure, and involving the auditee’s legal counsel isn’t standard for the annual report, though counsel may be consulted in cases with legal implications.