ISO/IEC 27007:2020
Conducting an audit (clause 6) – ISO/IEC 27007:2020

ISO/IEC 27007:2020 6.4.8: Generating audit findings

ISO 19011:2018, 6.4.8 is followed with nothing added: evidence is evaluated against the criteria to determine findings of conformity or nonconformity (and, where the plan specifies, good practice, improvement opportunities and recommendations), nonconformities and their evidence are recorded and may be graded, and findings are reviewed with the auditee so that the evidence is acknowledged and diverging opinions are resolved or recorded.

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