2. Defining the different types of findings

2.1 Simple or neutral findings

Simple or neutral findings are factual findings that do not call for action and are not remarkable practices. These findings make up the majority of the observations you make during the audit. This type of finding reflects a situation that is neither good nor bad. Example: an annual budget of 50 to 60 k€ is allocated to marketing actions.

It is important to keep track of these findings in the report. Indeed, the audit report not only contains the non-conformities, the opportunities for improvement and the strong points (cf. Writing a simple and effective audit report