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The final step of CSR internal audit program is to report, action witch can be set in two steps: 1. Reporting – Draft: prepare preliminary draft of the audit report using the standard format. Ensure appropriate auditee reviews draft and that any action items have been discussed with auditee. 2. Reporting – Issuing draft (a) Issue preliminary report to management. At this point management/auditee should agree on the timing for implementing any action items identified and agreed to in the report. Responsibility for implementation should also be assigned. (b) Validate the accuracy of all audit report content. (c) Update permanent file with new details about the process, people, and controls for future use.
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