I believe that in our institution the reports go to the Audit Committee of the Board for reporting purposes.

The external financial Auditors would go to the CFO and the Finance Dept to get information to perform the Audit. The results would be presented to the Audit Committee of the Board along with any Management letter Recommendations for improvements in the Internal Control of the Accounting Systems of the organization. Quality audits would go to the Medical Staff committees and then to the Quality Committee of the Board.

Report goes to board through audit committee.

External auditors work with the internal audit department which reports to the CFO and ultimately findings are reported through the audit committee of the board.

In my organization, the external auditors (who generally work for a public accounting firm) are hired by the Audit Committee of the Board to perform various audits including the year end audit of the annual financial statements; as such their focus is on accurate financial reporting and they work closely with the CFO and Controller and report findings to the Board. Our internal auditors are accountants reporting both to the Audit Committee and the organization's Chief Administrative Officer - they have a much wider focus than our external auditors and help to identify risks and recommend ways to eliminate or mitigate those risks. Draft reports are shared with management responsible for areas included in the scope of the audit as well as senior management and the Audit Committee before the final draft is presented to the Board.