‹ HC-5.4.9 HC-5.4.11 › HC-5.4.10 Internal Audit reports should also be: (a) Clear and prioritised, with action points directed towards identified individuals; (b) Timely; and (c) Distributed to the Board and appropriate senior management. April 2016 ‹ HC-5.4.9 HC-5.4.11 ›