Findings can be based on observatio

Findings can be based on observations, statements and documentation. Not everything you audit may be written down. Evaluate your findings as to the significance to the system and the environment. If the company uses a classification system for non conformities determine which classification the non conformities fall into.Internal auditors are unlikely to be involved in the design of the system but may be required to allocate the non conformities to clauses of the standard.All findings must be fact based and traceable to enable managers to determine the corrective action required. Do not audit against your own opinions and previous working practice. Evaluate what the company does against the practices and procedures they have defined.