Audit finding: definition (ISO/UNDP 53001)
An audit finding (French: constat d'audit) is the result of comparing the evidence collected with the audit criteria. In an ISO 53001 audit, a finding can establish conformity or a major or minor nonconformity, or take the form of an observation or an opportunity for improvement.
Updated: · edition covered: ISO/UNDP 53001:2026
In an ISO/UNDP 53001 audit
A well-written finding has three parts: the requirement concerned, what was observed and the evidence behind it. The auditor states it factually, without value judgements and without advice on how to fix it, and presents it at the closing meeting so that the organisation can discuss the facts on the spot.
Grading depends on the effect on the system. An isolated, contained lapse stays minor; a requirement that is not addressed at all, or serious doubt about control of a process, becomes major. Every finding appears in the report. See the ISO/UNDP 53001 standard.
Finding, conclusion and decision
A finding concerns one requirement at one point in time; the audit conclusion is the team's overall view once all findings are weighed; the certification decision comes later and is taken by other people. Keeping these three levels apart explains why a report can list several minor findings and still recommend certification, or a single major one and recommend against it until it is closed.
See also
- Audit evidence: definition (ISO/UNDP 53001)Audit evidence (French: *preuve d'audit*) is verifiable information, whether records, statements of fact or other material, relevant to the audit criteria.
- Audit criteria: definition (ISO/UNDP 53001)Audit criteria (French: *critères d'audit*) are the set of requirements used as the reference against which evidence is compared.
- Major nonconformity: definition (ISO/UNDP 53001)A major nonconformity (French: *non-conformité majeure*) is a lapse that undermines the ability of the SDG management system to achieve its intended results.
- Observation: definition (ISO/UNDP 53001)An observation (French: *observation*), sometimes called an area of concern, is a finding in an audit report that is not a nonconformity but flags a weak point that could become one.