What Rossi said is "routine" as to what happens in an audit. What has happened here is extraordinarily long, not in the norm of audits.
Rossi should ask the auditors why such an excessive delay as opposed to the norm of a two/three months??? Most likely he'd get a response that Rossi's records were a piece of work that had to be unjumbled.
Rossi's statement doesn't address the underlying problems that he (Rossi) has caused for the auditors. He says he learned a lot and will do things differently, what is it that he will do differently?????