Establishing Audit Findings
The objective of the audit is to establish, for an organization at a given moment, findings on compliance of a system related to determined audit criteria.
Differences from these audit criteria can be detected. These differences should be recorded in audit findings.
Audit findings should accurately and honestly reflect audit activities, obstacles encountered, differing views of auditors and those audited, and any unresolved questions.
Audit findings can indicate:
• a strength (compliance)
• a weakness (non-compliance)
Audit findings are the results of assessment of the collected audit evidence against audit criteria. Audit findings can indicate either conformity or nonconformity with audit criteria or opportunities for improvement (source ISO 19011: 2002).Creating findings
Findings are accessible from audit activities.
To create a finding:
1. Expand the tree of your work program.
2. Right-click the activity concerned and select New > Finding.
The finding appears in the work program tree as well as in the properties of the activity.
3. Select the finding in the work program tree to display its properties.
In the properties you can indicate:
• the Finding Type (strength or weakness)
• Detailed Description of your finding.
• Causal analysis if findings are a weakness.
4. Click Save.
Saving audit evidence
You can connect documents to support your finding.
To add a document as an attachment:
1. In the properties page of a finding, expand the Attachments section.
2. Click New.
The business document creation window opens.
A business document is a document whose content is independent from the HOPEX repository. This document can be MS Word, MS Powerpoint, or other files. A report (MS Word) generated on an object can become a business document.3. Indicate the business document name.
4. In File Location, click the Browse button.
The File Location dialog box appears.
5. Click Browse and select the file.
6. Click Upload.
7. Click OK.
The document appears in the list of documents attached to the finding. It is owned by the audit of the finding; therefore it also appears in the Documents page of the audit.