For our ISO 17025 QMS - its a requirement of Sec. 4.15 for Internal Audits to be reviewed during the Management Review of the QMS. During the meeting, I will read snippets from the Audit and I provide a PDF copy of the Internal Audit Report/s with the Meeting Minutes that are distributed via email to all Attendees for further review and feedback.
We use this review by Management to elevate any Auditor "observations" to higher levels - such as Improvement Plans or Preventative Actions. It helps get a bigger "bang for your buck" so to speak.
The Minutes and email act as my evidence of review by Management.