Internal audit and financial report

Answer:

It is not very common to bind financial report with internal audit report because they are quite different and are not related to each other. It wouldn't be a nonconformity to file both these reports at once but it doesn't provide any additional value.

Audit criteria represents requirements to which the system is being audited. For example, if you are conducting ISO 9001 internal audit, the audit criteria would be ISO 9001, or if you are auditing compliance to legal and other requirements, the criteria would be the legal requirements.

For more information, see Five Main Steps in ISO 9001 Internal Audit https://advisera.com/9001academy/knowledgebase/five-main-steps-in-iso-9001-internal-audit/