Audit findings

Results of the evaluation of the collected audit evidence (3.13.8) against audit criteria (3.13.7) Note 1 to entry: Audit findings indicate conformity (3.6.11) or nonconformity (3.6.9). Note 2 to entry: Audit findings can lead to the identification of opportunities for improvement (3.3.1) or recording good practices. Note 3 to entry: In English, if the audit criteria (3.13.7) are selected from statutory requirements (3.6.6) or regulatory requirements (3.6.7), the audit finding can be called compliance or non-compliance.