Audit findings

Findings can show conformity or nonconformity, and they can also point to risks, improvement opportunities or good practice. A finding needs the requirement, the evidence and the gap between them.

results of the evaluation of the collected audit evidence (3.9) against audit criteria (3.7) Note 1 to entry: Audit findings indicate conformity (3.20) or nonconformity (3.21). Note 2 to entry: Audit findings can lead to the identification of risks, opportunities for improvement or recording good practices. Note 3 to entry: In English if the audit criteria are selected from statutory requirements or regulatory requirements, the audit finding is termed compliance or non-compliance. [SOURCE: ISO 9000:2015, 3.13.9, modified — Notes to entry 2 and 3 have been modified]

ISO 19011:2018, clause 3.10