Audit evidence should be evaluated against the audit criteria in order to determine audit findings. Audit findings can indicate conformity or nonconformity with audit criteria. When specified by the audit plan, individual audit findings should include conformity and good practices along with their supporting evidence, opportunities for improvement, and any recommendations to the auditee.

Nonconformities and their supporting audit evidence should be recorded. Nonconformities may be graded.

They should be reviewed with the auditee in order to obtain acknowledgement that the audit evidence is accurate, and that the nonconformities are understood. Every attempt should be made to resolve any diverging opinions concerning the audit evidence or findings, and unresolved points should be recorded.

The audit team should meet as needed to review the audit findings at appropriate stages during the audit.