Records that documents an internal and external audits. File may include audit reports, written responses showing how recommended changes will be implemented, correspondence, and other related records.
Retain for ten years after the audit then dispose of.
Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.
Last Updated: December 31, 2008