Every observation is recorded. Once all activities are audited the team reviews its observations to decide which are reported as nonconformities, records those clearly and concisely with supporting evidence and identifies each against the specific requirement of the statute, standard or document used as reference. The lead auditor goes through observations with the responsible auditee manager; every nonconformity is notified to and acknowledged by the auditee, with enough detail for the auditee to re-check it later.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.