An audit finding is the result of evaluating collected audit evidence against established audit criteria.
According to ISO 19011, an audit finding is the result of evaluating audit evidence against audit criteria. Findings can indicate conformity, nonconformity (major or minor), observations or improvement opportunities. Each finding must be supported by verifiable objective evidence.
Finding is the generic term for any audit result. Nonconformity is a specific type of finding indicating non-fulfillment of a requirement. A finding can also be a conformity or an observation.
There is no standard number. It depends on scope, system maturity and audit rigor. An audit with no findings may indicate lack of depth. What matters is the nature and severity of findings.
Need an assessment in this area?