Which statement is true regarding the distribution of the audit report?

The correct choice emphasizes that the audit report's distribution must take into account confidentiality measures. This consideration is crucial because the audit report often contains sensitive information regarding the organization's information security management system (ISMS) and any identified vulnerabilities or non-conformities. Ensuring that confidentiality is maintained protects both the organization being audited and the integrity of the audit process itself.

Confidentiality measures may include limiting the distribution to certain individuals or departments within the organization or requiring that the report is shared only with specific stakeholders who have a legitimate need to know. This approach helps to prevent sensitive information from being misused or disclosed to unauthorized parties, which can lead to potential security risks.

On the other hand, stating that the audit report is only for the audit team members underestimates the importance of sharing relevant findings with the organization's management and stakeholders who can benefit from the insights generated by the audit. Claiming that the certification body distributes the report directly to the auditee does not encompass the necessary confidentiality considerations that govern the sharing of sensitive audit findings. Moreover, suggesting that the report should never be shared with stakeholders is counterproductive, as appropriate stakeholders may need to know the findings to facilitate improvements in the ISMS.