In theory there is no difference between theory and practice, but in practice there is.
> If they haven’t, it would be ethically dubious for you to not report it.
I can report all I want, someone needs to act on that report for it to have an effect.
There are people out there who think that some static analysis tool plugged into their CI/CD pipeline is the equivalent of a code audit.
But the aforementioned NIST standard requires a lot more from auditing and operations.