It is not a good idea to send results outside of your company. A penetration test report contains extremely sensitive information that is highly confidential and should only be made available to trusted internal resources on a “need-to-know” basis. Sharing detailed reports with external individuals is not recommended. Once the report is shared with an external party, control over its distribution is difficult to guarantee. A penetration test report can be a roadmap to an organization’s vulnerabilities and should not be distributed outside unless absolutely necessary.
A network penetration tester should provide a summary version of the report that details scope, approach, qualifications and categorical results. This summary report is more appropriate for an organization to share. It is common to include summary remediation plans if applicable but ultimately, the third party needs to receive documentation that gives them comfort that there is a mature, ongoing testing program that is proactively assessing the environment, and that key findings are being appropriately addressed. Providing the external party specific test details could present a significant security risk. A summary deliverable can be provided to third parties that provides insight into the testing without revealing sensitive details.
Nonetheless, some customers will still require that they see the full results. If this is a request an organization wishes to accommodate, the customer should be invited onsite and given a printed copy of the detail for onsite review only.