1. Determine the type of audit findings

During the audit, through interviews, observations and document reviews, you will compare the audit evidence gathered with the audit criteria defined in advance (see Conducting an internal audit [FIC 0343] ). The results of this evaluation constitute the audit findings.

It is important to specify at this point that audit findings are both findings of conformity and findings of non-conformity. The boundary between the two is given by the definition of non-conformity: "failure to satisfy a requirement" [ISO 19011:2012 - § 3.19]. So, when you conduct your audit, you assess...