Management system-related documents in the auditor's possession should be destroyed after the audit.

The assertion that management system-related documents in the auditor's possession should be destroyed after the audit is false. Auditors generally need to retain audit-related documentation for a specified period for several reasons.

Firstly, retaining these documents aids in the continuity of knowledge, allowing auditors and management to review previous audits and the findings or actions taken. This can be vital for follow-up audits and to ensure that continual improvement processes are effective. Additionally, regulatory bodies and standards like ISO/IEC 27001 often require organizations to maintain documented information for compliance purposes, encompassing not just the audit results but also evidence of the audit process itself.

Moreover, retaining documentation helps in addressing any future disputes or questions regarding the audit findings, as it provides a reliable reference point.

Destruction of documentation can only be justified under specific circumstances, such as if they contain sensitive information that could pose a risk if not handled properly. However, this does not apply universally to all management system-related documents. Therefore, the assertion is incorrect as it overlooks the importance of record retention in the context of audits and compliance.