Ariz. Rev. Stat. § 12-2322 – Audit report; contents

A. Except for an item described in section 12-2326, an audit report shall include each document and communication that is created for an audit to evaluate an organization's compliance with a health or safety law or an industry standard of excellence with respect to safety, reliability or training.
B. An audit report may include the following:
1. 1. A report prepared by an auditor, consultant, monitor or other individual acting in a similar role, which may include:
  1. (a) A description of the scope of the audit.
  2. (b) The information gained in the audit and findings, conclusions and recommendations.
  3. (c) Exhibits and appendices.
2. 2. Memoranda and documents that analyze all or a portion of the materials described by subsection C, paragraph 1 of this section or that discuss implementation issues.
3. 3. An implementation plan or tracking system to correct past noncompliance, improve current compliance or prevent future noncompliance.
4. 4. An evaluation, assessment or accreditation of an organization's facilities, operations or training programs relative to that industry's standards of excellence in safety, reliability or training.
C. The types of exhibits and appendices that may be contained in an audit report include supporting information that is collected or developed for the primary purpose of and gathered in the course of a health or safety audit, including:
1. 1. Interviews with current or former employees.
2. 2. Field notes and records of observations.
3. 3. Findings, opinions, suggestions, conclusions, guidance, notes, drafts and memoranda.
4. 4. Legal analyses.
5. 5. Drawings.
6. 6. Photographs.
7. 7. Laboratory analyses and other analytical data.
8. 8. Computer generated or electronically recorded information.
9. 9. Maps, charts, graphs and surveys.
10. 10. Other communications associated with a health or safety audit.
D. To facilitate identification, each document in an audit report may be labeled "compliance report: privileged document" or with words of similar import. The failure to label a document does not constitute a waiver of the audit privilege or create a presumption that the privilege does or does not apply.
E. An audit shall be completed within a reasonable time not to exceed six months from when it is begun, unless an extension is based on reasonable grounds.