NIST SP 800-39 requires that the Security Control Assessor's findings should be: Response:

NIST SP 800-37 Revision 2 emphasizes that security control assessments must be conducted with objectivity and integrity, ensuring that findings are based on verifiable facts and free from bias or undue influence. This principle is crucial for providing an accurate representation of the system's security posture to decision-makers.

While findings are often technically focused and detailed, the primary requirement is for them to be factual and unbiased, which underpins their technical validity.

Security control assessor findings should be documented regardless of System Owner Agreement, as the assessment's purpose is to provide an objective view, even if it highlights disagreements or issues.

NIST SP 800-30 provides guidelines for risk assessment, but NIST SP 800-37 (and 800-53A) defines the procedures for security control assessments and the expectation for assessor findings.