In which step are the audit findings, including nonconformities, documented and reviewed?

The Audit Reporting step involves the formal documentation of audit findings, including:

Nonconformities

Observations

Opportunities for improvement

Conformity conclusions

According to ISO 19011:2018 – Clause 6.6.1, and reflected in ISO/IEC 42001:2023 – Clause 9.2.2, the audit report must be reviewed and finalized after the audit activities are complete and include verified evidence of all findings.

The PECB Lead Auditor Guide – Domain 6 emphasizes that the audit report is the final output of the audit process and includes all findings that were identified and reviewed during the audit lifecycle.