According to the International Standards for the Professional Practice of Internal Auditing, the Chief Audit Executive (CAE) has a responsibility to ensure that the results of both assurance and consulting engagements are communicated to the appropriate parties. This ensures that the observations and recommendations are acknowledged and acted upon by those who have the authority to implement necessary changes or take corrective actions. This communication is crucial for ensuring that the findings of the internal audit are effectively utilized to improve governance, risk management, and control processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2440 - Disseminating Results: "The chief audit executive must communicate results to the appropriate parties." IIA Practice Guide on "Communicating Results"