The findings and conclusions of the audit should be presented at a closing meeting. It is chaired by the team leader and attended by the auditee's top management and, where applicable, by the people in charge of the functions or processes that were audited, representatives of the audit client, the other team members and other interested parties. The team leader should point out any situations met during the audit that could lessen confidence in the conclusions. Where the management system or the audit client requires it, the participants should agree by when an action plan dealing with the findings will be in place. How detailed the meeting is should reflect how effective the system is at meeting the auditee's objectives, the auditee's context and its risks and opportunities, and how familiar the auditee is with auditing; for a formal meeting, minutes and a record of attendance are kept. Where appropriate, the auditee should be told: that the evidence was a sample and may not represent how effective the system is overall; how findings will be reported; how findings are to be dealt with under the agreed process; what may follow if findings are not dealt with; the findings and conclusions, presented so that management understands and acknowledges them; and any follow-up activities, such as review of corrective action, complaints and appeals. Where the auditee and the audit team disagree, the disagreement should be talked through and, where possible, settled, or otherwise recorded. Improvement opportunities can be offered as recommendations, and they are not binding.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.