Drag and Drop Question Select the words that best complete the sentence to descirbe an audit finding. Answer:

Audit Finding: Drag-and-Drop Explanation This question draws from standard audit frameworks (ISACA, IIA). The completed sentence reads: > "An audit finding is a statement of conclusions supported by evidence measured against criteria, and may include recommendations."…

Audit Findings and Nonconformity Management

Question

Exhibit

Answer Area

Drag items

statementevaluationobjectivesresponsesevidenceconclusionscriteriagatheringrecommendations

Explanation

Audit Finding: Drag-and-Drop Explanation

This question draws from standard audit frameworks (ISACA, IIA). The completed sentence reads:

"An audit finding is a statement of conclusions supported by evidence measured against criteria, and may include recommendations."

Selected Items & Why

Item	Position	Reason
statement	1st	A finding is a formal, documented declaration - not an opinion or guess. It must be written and defensible.
conclusions	2nd	The auditor's determination of what the evidence means. This is the core of the finding.
evidence	3rd	The factual basis that supports the conclusion. Without evidence, a finding is unsubstantiated.
criteria	4th	The standard, policy, or benchmark that evidence is measured against. Findings only exist when there is a gap between criteria and reality.
recommendations	5th	The corrective actions proposed. These address the root cause identified by the finding.

Rejected Items & Why

evaluation - describes the process, not a component of a finding
objectives - set before the audit begins; they scope the work, not the finding
responses - management's reaction to findings; comes after the finding is issued
gathering - "evidence gathering" is a phase/activity, not a structural element of a finding

Common Misconceptions

Criteria vs. Objectives - Objectives define what the audit aims to accomplish; criteria define the standard being tested against. Many candidates confuse these.
Recommendations are optional - Some findings are informational and carry no recommendation, so this is typically phrased as "may include."
Responses belong to management - Audit responses are not part of the finding itself; they're appended separately in the audit report.

Topics

#audit findings definition#audit evidence#nonconformity#audit criteria

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