The draft report is amended according to the feedback provided by the respondents.

The draft report is not amended according to the feedback provided by the respondents, but rather according to the audit team leader’s judgment and discretion. The feedback from the respondents is only one of the inputs that the audit team leader considers when finalizing the audit report. The audit team leader has the ultimate responsibility and authority to decide on the content and conclusions of the audit report, based on the audit evidence and audit criteria. The audit team leader should ensure that the audit report is accurate, objective, clear, concise, constructive, and timely1.

References: 1: ISO 22301 Auditing eBook, Chapter 8: Closing an ISO 22301 Audit, Section 8.2: Finalizing the Audit Report, Page 128.