I don’t think the report needed to be tampered with. I think it was intentionally an audit rather than an investigation precisely so nothing concrete would be found.
female rep compares intimidation to communism
It matters not that it was an audit or an investigation except that the IG could not pursue who initiated all of this. The IRS employees refused to identify how this directive came about and who was responsible.
Agencies cannot investigate themselves objectively. It is the problem with the IG system. I saw it in operation for over 36 years. It never goes after those in real power. The State Department ARB report is the perfect example of the weakness of the system.