My Reading on ASQ CQA HB Part I-IA~IE-s

IE2-Gossip
For FDA audits of organizations, the FDA typically will not request to
see internal audit reports but will ask to see evidence that scheduled
audits were performed. In some cases where there is a serious issue,
the FDA may require review of the internal audit report content to
evaluate whether the issue had been found during internal audits.
The potential audiences of the reports should be kept in mind when the
reports are written.
FDA: US Food and Drug Administration
Charlie Chong/ Fion Zhang