Audit Reports Register
Audit reports are typically stored in the Registers module. Most people have at least two Registers for Audits - one for Internal Audit Reports and another for External Audit Reports.
Go to the 'Registers' module and click on 'Add Register'.
Give the new register a name like "Internal Audits", choose an appropriate 'Type' to categorise the records in this register.
If you don't see a suitable register type, you can add/edit the Types in Settings (if you have those access permissions).