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

TheAudit Reportingstep involves the formaldocumentation of audit findings, including:

Nonconformities

Observations

Opportunities for improvement

Conformity conclusions

According toISO 19011:2018 – Clause 6.6.1, and reflected inISO/IEC 42001:2023 – Clause 9.2.2, theaudit report must be reviewed and finalizedafter the audit activities are complete and include verified evidence of all findings.

ThePECB Lead Auditor Guide – Domain 6emphasizes that the audit report is thefinal outputof the audit process and includes all findings that were identified and reviewed during the audit lifecycle.