results of the evaluation of the collected audit evidence against audit criteria
NOTE 1 Audit findings indicate conformity or nonconformity.
NOTE 2 Audit findings can lead to the identification of opportunities for improvement or recording good practices.
NOTE 3 If the audit criteria are selected from legal or other requirements, the audit finding is termed compliance or non-compliance.
NOTE 4 Adapted from ISO 9000:2005, definition 3.9.5.
Source: ISO 19011:2011 (E) – Guidelines for auditing management system. Global Standards