A spokeswoman from the IPCA said the police had a right to respond to criticism from the authority.
She said the report would look into the roles and actions of all the players involved, including officers in the police communications centre and those in the Eagle police helicopter, as well as officers on the ground.
The spokeswoman said the family will be sent an early copy of the report but will not have a chance to comment on it.
Mr Naitoko's mother, Ivoni Fuimaono, said she thought the report would be "negative'' towards the police but she had not seen it.
"I've been waiting three years now. I really want to see justice.''
But she said no matter what the report says, it will not bring her 17-year-old son back.
"If they ask me one thing in the world, that they can provide me with, I would say: 'Open that door and give me my son back'.''
She said the pain of losing her son was still there, and every anniversary she visits the site - near the Bond St motorway overpass - where Halatau was shot.
Coroner Gordon Matenga strongly criticised police last August in his ruling on Mr Naitoko's death, saying he was greatly concerned that Armed Offenders Squad (AOS) members had missed their intended target with four shots from a range of seven to nine metres.
He said the failure of an officer "to appreciate what was within the line of fire indicates to me a need for further training, and an acknowledgement by AOS that experience matters''.
A homicide inquiry headed by Detective Inspector Pete Devoy concluded that charges should not be laid against two members of the AOS.
That decision was backed by a senior police lawyer and reviewed by Queen's Counsel John Haigh.