Reporting Findings not Related to Original Audit Scope

Hello,

I’m drafting an audit report related to a remote deposit capture (RDC) audit.  While completing the RDC audit I had RDC findings as well as 2 findings that were not related to RDC.  The 2 findings were related to Human Resources (HR) & account opening practices.  Using this RDC audit scenario, my questions are the following:

1. Would you include the HR and account opening findings in the RDC audit report, or would you issue separate audit reports to HR and the account opening staff?
    
2. Please identify why would you group the findings together into one audit report or split them into 3 separate audit reports?
    
3. If you include all 3 audit findings together would you incorporate the HR and account opening findings into the RDC overall audit rating? 

Thanks in advance for your response!