Module 1: Essential Elements of Auditing

WHAT IS AUDIT REPORTING AND HOW IS IT DONE?

 

Audit reporting is the most important part of an audit. It is the evidence that shows the management system has been assessed with findings and conclusions based on standard audit criteria. Auditors have to identify two types of results during the reporting of an audit:

 

1. Exemplary Practice or Conformance - A practice, procedure, or instruction that meets the requirements, or is well above the expected requirements of an operating procedure. This is normally reported as conformance in an audit report.

 

2. Deviation Finding – A deviation finding is due to the reasons presented on the following tab.
 
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