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Subcommittee exhibits show only the PwC Audit Team Assistant was copied on the distribution of the 2010 report.

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The force has an assistant chief officer responsible for finance and audit and another assistant chief officer responsible for HR matters.

BBC: Generic Humber bridge

The audit is also expected to reveal how a former assistant chief fire officer, Peter Craig, accepted a vehicle from car dealer Charles Hurst in 2009.

BBC: NI Fire Service paid unapproved bonuses to three staff

The audit is also expected to reveal how a former assistant chief fire officer accepted and retained a Land Rover from a Northern Ireland car dealer despite being told by his boss to return it.

BBC: NI Fire Service paid unapproved bonuses to three staff

The two former senior officers who want the audit office investigation are Alan McQuillan, a former assistant chief constable who retired in 2003 and Norman Baxter, who was one of the PSNI's most senior detectives when he retired in 2008.

BBC: Northern Ireland