2. Identify actions according to audit findings

The challenge is to identify the actions that are relevant to the audit findings. The actions to be taken vary according to the type of audit finding (see Prioritizing audit findings [FIC 0364] ). In addition to compliance findings, audits can identify :

• non-conformities, which require immediate corrective action and corrective actions ;

• opportunities for improvement, i.e. practices that could be made more effective;

• risks or sensitive points that could be better controlled....