anchor: Auditors should also send copies of the reports to other officials who have legal oversight authority or who may be responsible for acting on audit findings and recommendations and to others authorized to receive such reports.
positive: Copies of the reports should also be sent, by auditors, to other officials who have legal oversight authority, those who may be responsible for acting on audit findings and recommendations, and also to others authorized to receive such reports.
negative: Auditors should not make or send out copies of the reports, and should only keep the original reports.