Thank you for your question.
The question is somewhat hypothetical. I am not aware of any specific rules in government, nor do I believe the government needs any specific rules, that would govern the extent of a minister's involvement in an internal review or an internal audit of the department.
It would be unusual. The minister and the deputy minister of the departments are the recipients, the clients, of the reports. But I'm not aware of any rules as to whether or not that minister should or should not participate and the degree to which they should participate in those audits or reviews.