It found more than 57,000 veterans have been waiting up to three months for a medical appointment.
The audit found said a 14-day target for appointment wait times was "not attainable."
Staff at 90 sites changed desired appointment dates entered by veterans, according to the audit.
13-percent of staff interviewed said they had been instructed by supervisors, or others, to change the 'desired appointment date' in order to meet performance goals.
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