Are audit recommendations mandatory?

Recommendations for improvement are generally non-binding unless they are made mandatory by applicable requirements or agreements. A recommendation should not be confused with a corrective action required to address a confirmed nonconformity.

AUDIT GUIDE 10: Audit Findings, Conclusions, and Closing Meeting Process

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An audit closing meeting presents the audit findings, conclusions, and required follow-up activities to the auditee. The audit team should explain each nonconformity using the applicable requirement and objective evidence, clarify any disagreements, explain sampling limitations, and agree on corrective-action timelines where applicable. The findings and unresolved issues should be documented in the audit report.

Audit Guide Series — Part 10: Audit Findings, Conclusions, and Closing Meeting Process

Continue from Part 9: Audit Methods, Evidence and Sampling.

Audit findings form the foundation of audit conclusions and corrective actions. By systematically evaluating audit evidence against defined criteria, auditors ensure objective, reliable, and actionable outcomes. This guide explains how audit findings are determined, recorded, reviewed, and formally presented through an effective closing meeting.

PopularCert is an international ISO consulting firm providing management system consulting, training, and audit-readiness support to help organizations prepare for applicable standards and assessment requirements.

Evaluating Audit Evidence and Recording Findings

Audit evidence should be evaluated against the audit criteria to generate audit findings. Findings can indicate conformity or nonconformity with the criteria. Where specified by the audit objectives, findings may also record good practices, opportunities for improvement, and supporting evidence.
The audit team should meet as needed to review findings at appropriate stages during the audit. Conformity with audit criteria should be summarized to identify the locations, functions, or processes audited. Where required by the audit plan, individual conformity findings and supporting evidence should also be recorded.
Nonconformities and their supporting audit evidence should be documented clearly. Where the applicable audit scheme allows grading, nonconformities may be classified according to its rules. Findings should be reviewed with the auditee to confirm that the evidence is accurate and the nonconformities are understood.
The audit team should make reasonable efforts to resolve differing opinions concerning evidence or findings. Any unresolved points should be documented.

For guidance on collecting and evaluating evidence, see our audit methods, evidence and sampling guide.

Managing Audit Findings and Auditee Acceptance

Audit findings are the results of evaluating audit evidence against audit criteria. They provide an evidence-based picture of the organization’s management system and may identify conformity, nonconformity, and opportunities for improvement.

Findings documented as nonconformities or opportunities for improvement in the audit report must be managed carefully. The auditor should explain the applicable requirement, the evidence observed, and the gap identified. The auditee should have an opportunity to clarify facts or raise concerns about the evidence.

Acceptance of a finding does not mean that the auditee must agree with every interpretation. The audit team should consider relevant evidence objectively and record unresolved disagreements where necessary.

For the next stage, see our guide to audit report preparation.

Key Considerations When Determining Audit Findings

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Review of Previous Audits

Check earlier audit findings and corrective actions to determine whether issues have been addressed and whether the actions have been effective over time.

Alignment with Audit Scope and Requirements

Ensure that findings relate to the defined audit scope, applicable criteria, client requirements, and relevant standards.

Evidence-Based Findings

Base conclusions on objective evidence such as documents, records, observations, and interviews. The evidence should support the finding and be sufficiently clear for another reviewer to understand the basis of the conclusion.

Sample Size and Representation

Use a suitable sample to support valid audit conclusions. Recognize that sampling has limitations and does not necessarily establish the condition of every record, transaction, or activity.

Classification and Risk Impact

Classify findings according to the applicable audit procedure, certification scheme, or contractual requirements. Consider the nature and extent of the failure, its significance, and its effect on the management system. Do not assign a major or minor grade solely on the basis of personal opinion.

How to Classify Audit Findings: Major, Minor, and Observation

Not every audit scheme uses the same classification system. Major and minor nonconformities are commonly used in certification audits, while internal audits may use different categories. ISO 19011 provides guidance on auditing management systems but does not impose one universal major/minor grading system for every audit.

Classification	Typical interpretation	Illustrative example
Major nonconformity	A substantial failure to meet a requirement, a systemic breakdown, or a failure that significantly affects the management system’s ability to achieve its intended results, where the applicable scheme defines this category.	Required internal audits have repeatedly not been conducted, leaving key processes without the planned evaluation of conformity.
Minor nonconformity	A limited failure to meet a requirement that does not meet the applicable scheme’s threshold for a major nonconformity.	One required training record is missing, while other evidence demonstrates that the training process is implemented.
Observation or opportunity for improvement	A concern or improvement opportunity that does not meet the defined threshold for a nonconformity.	A process record meets the applicable requirement, but its layout could be improved to make review more efficient.

These examples are illustrative, not automatic grading rules. Classification must be based on actual evidence, the applicable requirement, the extent and significance of the failure, and the rules governing the audit. An observation or opportunity for improvement must not be used as a substitute for recording a demonstrated nonconformity.

Recording Nonconformities

When documenting nonconformities, auditors should ensure that findings are clear, evidence-based, traceable, and actionable.

Audit criteria reference: Identify the requirement or criterion that has not been met.
Clause reference: Include the relevant clause or documented requirement where applicable.
Objective evidence: Provide factual evidence, such as records, observations, or interview results, that supports the finding.
Statement of nonconformity: Describe the gap between the requirement and what was found.
Classification of nonconformity: Assign a major or minor classification only when the applicable audit scheme or procedure provides for it.
Business impact and risk: Where relevant, explain the potential implications of the failure without exaggerating consequences or presenting unsupported risks as facts.

Nonconformity vs. Opportunity for Improvement

A nonconformity and an opportunity for improvement are not interchangeable. A nonconformity identifies a failure to fulfil a requirement. An opportunity for improvement identifies a potential improvement that does not itself establish a failure to meet a requirement.

Aspect	Nonconformity	Opportunity for improvement
Meaning	A requirement has not been fulfilled.	A potential improvement has been identified without establishing a nonconformity.
Evidence	Must be supported by objective evidence of the unmet requirement.	Should be supported by the audit team’s observations or analysis.
Response	Corrective action may be required under the applicable procedure or scheme.	Consideration is generally discretionary unless other requirements apply.
Reporting	Recorded as a nonconformity under the applicable reporting process.	Recorded where permitted or required by the audit objectives and reporting procedure.

An auditor should not label a genuine failure to meet a requirement as an opportunity for improvement merely to make the finding appear less serious.

Raising a Nonconformity

The auditor should ensure that a nonconformity is justified by objective evidence and linked to an applicable requirement.
Input from other audit team members may be necessary to understand the extent of a deficiency and its significance.
Once a potential problem has been identified, the auditor should explain the concern to the relevant auditee representative and verify the facts where possible.
The audit team should review the evidence and determine whether the issue meets the criteria for a formal nonconformity under the applicable audit procedure.
Once the finding is confirmed, the auditor should record it clearly on the relevant nonconformity report or audit record, identifying the applicable requirement and supporting evidence.

Nonconformities should be raised because the evidence demonstrates a failure to meet a requirement, not to reach a numerical target for findings.

Writing a Nonconformity Statement

A well-written nonconformity statement allows the auditee to understand what requirement was not met, what evidence supports the finding, and where the issue occurred.

Element	Description
Declaration of nonconformity	State clearly that a specified requirement has not been fulfilled.
Location of the finding	Identify the process, department, activity, equipment, or record involved.
Reference to requirements	Identify the relevant ISO clause, internal procedure, contract, or other applicable requirement.
Clear description of the issue	Explain the gap between what was required and what was found.
Objective evidence	Provide factual proof, such as records, observations, or verified interview information.
Classification of nonconformity	Apply the grading rules of the relevant audit scheme or procedure, where classification is used.

Example of an Evidence-Based Nonconformity Statement

Requirement: The organization’s documented procedure requires completed equipment inspection records to be retained for each scheduled inspection.

Objective evidence: During the audit, the auditor reviewed inspection records for July–September 2026. Records for two scheduled inspections of equipment EQ-04 could not be located. The responsible process owner confirmed that these records were unavailable at the time of the audit.

Nonconformity statement: The organization could not demonstrate that the required inspection records for equipment EQ-04 were retained for two scheduled inspections during July–September 2026, as required by its documented procedure.

Classification: Assign a classification only after evaluating the evidence and the grading rules applicable to the audit.

This example illustrates the format of a finding. Auditors should use the actual evidence and requirements from the audit being conducted and should not treat this example as a real audit case.

Preconceived Ideas

Auditors must remain objective and avoid judgments based on preconceived ideas or familiar practices. Industry experience can help auditors understand complex processes, but conclusions should always be based on objective evidence and applicable criteria.

Auditors should also avoid presenting personal preferences as mandatory requirements or giving advice that compromises their impartiality. Where improvement suggestions are included in the report, they should be clearly distinguished from nonconformities and handled in accordance with the audit objectives and applicable procedures.

Preparing Audit Conclusions

After collecting and evaluating audit evidence, the audit team prepares the audit conclusions for presentation at the closing meeting. This includes summarizing satisfactory and unsatisfactory aspects identified during the audit and discussing any nonconformities raised.

Where practicable, the draft report may be prepared at the auditee’s site to allow factual clarification. The lead auditor should maintain a closing meeting preparation checklist covering findings, conclusions, unresolved issues, and follow-up arrangements.

Before the Closing Meeting, the Audit Team Should:

Review findings against the audit objectives, scope, and criteria.
Agree on the audit conclusions, taking account of sampling limitations and audit uncertainty where relevant.
Prepare recommendations if they are included in the audit objectives or agreed reporting arrangements.
Identify corrective-action and follow-up activities, where applicable.
Check that findings are supported by evidence and are communicated consistently.
Identify any unresolved disagreements that need to be documented.

Audit Conclusions May Address:

The extent of conformity with the audit criteria and the strengths of the management system.
The effectiveness of implementation, maintenance, and improvement.
The capability of relevant management review processes.
Whether the audit objectives were achieved and the planned scope was covered.
Root causes, where they have been assessed and are within the audit’s scope.
Similar findings across audited areas that may indicate a wider trend.

Closing Meeting

Purpose of the Closing Meeting

The closing meeting communicates audit findings and conclusions to the auditee, confirms understanding of the results, and explains the next steps. It provides an opportunity to clarify evidence, discuss differing opinions, and explain corrective-action or follow-up requirements where applicable.

Presenting Audit Results

The audit team leader should chair the closing meeting and present the findings and conclusions in a clear, understandable manner. The presentation should reflect the audit scope, objectives, criteria, and evidence collected.

The audit team should explain the basis of each nonconformity and clarify any relevant limitations arising from sampling. Corrective-action response dates and follow-up arrangements should be explained or agreed upon where the applicable audit process allows.

Internal Audits

In small organizations, an internal audit closing meeting may be relatively informal. However, findings, conclusions, and required follow-up actions should still be communicated clearly and recorded in accordance with the organization’s audit procedure.

External Audits

For external audits, the closing meeting should follow the applicable audit or certification process. Meeting minutes, attendance records, and acknowledgements should be maintained where required by the audit procedure or certification body.

Any differing opinions concerning audit findings or conclusions should be discussed and resolved where possible. Unresolved issues should be documented. Recommendations for improvement, where included, should be clearly identified as non-binding unless an applicable requirement or agreement states otherwise.

Example Closing Meeting Agenda

The following template can be adapted for internal management system audits or other audits where the meeting format is appropriate. Adjust the timings to the audit’s complexity, number of findings, and applicable procedure.

Audit Closing Meeting Agenda Template

Agenda item	Suggested time	What the audit team should cover
1. Welcome and introductions	2 minutes	Confirm attendees, roles, and meeting purpose.
2. Audit scope and objectives	3 minutes	Recap the areas audited, applicable criteria, and audit objectives.
3. Overall audit conclusions	3 minutes	Summarize system strengths, conformity, and significant concerns.
4. Present audit findings	10 minutes	Explain each nonconformity using the requirement, objective evidence, and identified gap.
5. Explain sampling limitations	2 minutes	Clarify that conclusions are based on sampled evidence and may not cover every activity or record.
6. Discuss disagreements	3 minutes	Clarify evidence or interpretation differences and document unresolved issues.
7. Corrective action and follow-up	4 minutes	Explain response requirements, responsible parties, submission dates, and verification arrangements.
8. Questions and close	3 minutes	Answer questions, confirm next steps, and record meeting minutes and attendance where applicable.

Suggested duration: Approximately 30 minutes. This is a practical planning guide, not a duration prescribed by ISO.

Closing Meeting Record Checklist

Use this checklist to help ensure the meeting record is complete:

Audit date, time, and location
Audit team members and auditee attendees
Audit scope, objectives, and criteria
Findings presented and supporting evidence discussed
Corrective-action deadlines and follow-up arrangements, where applicable
Unresolved disagreements or issues requiring clarification
Questions raised and agreed next steps
Meeting minutes and attendance records, where required

Conclusion: Communicating Audit Findings Effectively

Effective management of audit findings and closing meetings improves clarity, transparency, and understanding of audit results. A structured approach to recording conformity, nonconformity, and opportunities for improvement strengthens the corrective-action process and supports continual improvement.

The right approach is to link each nonconformity to a specific requirement and objective evidence, communicate conclusions clearly, and document unresolved issues and follow-up arrangements. Finding classifications should always follow the applicable audit scheme or procedure.

PopularCert provides ISO consulting, training, and audit-readiness support to help organizations strengthen their management systems and prepare for audits.

FAQ

What are audit findings?

Audit findings are the results of evaluating audit evidence against defined audit criteria. They may indicate conformity, nonconformity, or opportunities for improvement, depending on the audit objectives and reporting procedure.

How are nonconformities classified?

Nonconformities may be classified as major or minor under the applicable certification scheme, audit procedure, or contractual requirements. Classification depends on the evidence, the nature and extent of the failure, and the rules governing the audit. Not every audit uses the same grading system.

Why is the closing meeting important?

The closing meeting allows the audit team to communicate findings and conclusions, explain the supporting evidence, clarify disagreements, and discuss corrective-action deadlines or follow-up arrangements where applicable.

What should be included in an audit closing meeting agenda?

A closing meeting agenda typically includes introductions, audit scope and objectives, overall conclusions, audit findings, sampling limitations, discussion of disagreements, corrective-action and follow-up arrangements, questions, and agreed next steps. The agenda should be adjusted to the audit’s scope and applicable procedure.

What is the difference between a nonconformity and an observation?

A nonconformity identifies a failure to meet an applicable requirement. An observation or opportunity for improvement identifies a concern or potential improvement that does not itself establish a requirement failure. The applicable audit procedure determines how these are documented and classified.

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