Is IPE testing different when a report is used by a control owner instead of only by the auditor?

Yes. If the auditor uses a report only to select a sample, the focus is on whether the sample population is complete, accurate enough, precise, and preserved. If a control owner uses the report to perform a review control, the control design should include how that person knows the report is reliable.

For example, a manager reviewing terminated-user exceptions may need to know that the report includes all relevant applications, the correct termination period, and current user status. If the manager does not validate the report or rely on a controlled report-generation process, the review control may be weaker than it appears.

The exam distinction is use. The more the control depends on the report, the more important the controls over report generation, completeness, accuracy, and precision become.