According to IIA guidance, the chief audit executive (CAE) is responsible for reviewing and approving the final audit report and determining who will receive it. The CAE ensures that the report is complete, accurate, and disseminated to appropriate parties. Including management ' s responses in the final report and coordinating post-engagement conferences with management, while important, are not the CAE ' s primary responsibilities.

IIA Standards: 2440 - Disseminating Results

IIA Practice Guide: Communicating Results to Management and the Board