How should I think through this internal-audit career issue: Where is the line in the sand to report audit findings to management immediately vs in report?

A real Reddit thread titled 'Where is the line in the sand to report audit findings to management immediately vs in report' raised a practical CIA or internal-audit issue that needs a cleaner decision framework than the usual forum back-and-forth. I want the exam-ready or career-ready version of the problem using the actual source signal rather than generic advice. Source context: Over my career I have seen different approaches…some senior audit management preferred to hold off and present/ report all observations in the report at the end to show the work conducted - value for money. Others issued a series of management letters throughout audit leaving minimal observation in the final report bei