Why auditee names are not mentioned in Audit Report?

I have seen couple of audit reports where the names of the auditees are replaced either with initials or the positions. What is the purpose for not mentioning the auditee names ?

I know that the audit process is to focus on the system and not the individual. Is this the reason for not mentioning names ?

Thank you and a Happy Sunday !

SGquality said:

Is this the reason for not mentioning names ?

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Yes, adding to the possibility that many misguided managers might feel tempted to institute disciplinary actions against the "auditees" being reported by name in the reports.

Please note that there is nothing wrong in naming people when the finding is positive, such as a noteworthy effort. People should receive praise and credit when it is due.

Additional information here - Names of auditors and auditees on audit report