Internal Audit - Action Classification

During an audit, auditors observe reality, collect audit evidences that they compare with the audit criteria and raise audit findings.

An audit finding can be one of three types:

• Conformity 
• Non-conformity (minor or major)
• Improvement Opportunity

Some auditors include in their audit reports the conformities find, a match between reality and audit criteria.

When an audit evidence is an illustration that reality does not follow the audit criteria, we have a non-conformity. A non-conformity implies the need for action. When we have a minor non-conformity normally, the action requested is a correction. When we have a major non-conformity, the action requested is a corrective action. In this case we need to remove the cause of the non-conformity.

An improvement opportunity is a suggestion for action, there is no request, no obligation to act.

The following material will provide you more information about non-conformities and audits:

- Article - Major vs. minor nonconformities in the certification audit (here you can find a good description of the difference between the two types) - https://advisera.com/27001academy/blog/2014/06/02/major-vs-minor-nonconformities-in-the-certification-audit/
- Article – How to write a good ISO 9001 audit nonconformity? - https://advisera.com/9001academy/blog/2018/04/24/how-to-write-a-good-iso-9001-audit-nonconformity/
- Free webinar on demand - How to perform an ISO 14001:2015 internal audit - https://advisera.com/14001academy/webinar/how-to-perform-an-iso-14001-2015-internal-audit-free-webinar-on-demand/
- Enroll for free in this course – ISO 14001:2015 Foundations Course - https://advisera.com/training/iso-14001-internal-auditor-course/
- Book – The ISO 14001:2015 Companion - https://advisera.com/books/the-iso-14001-2015-companion/