What is an observation during the audit?

An observation during the audit refers to a situation that is noted by the auditor which has an impact on the conclusions drawn from the audit process. This may include anything that suggests a deviation from the expected standards, a nonconformance, or noteworthy practices within the organization’s processes. Observations are crucial because they provide context and insight, helping to inform the audit report and influencing the overall assessment of the effectiveness of the management system being audited.

By recognizing and documenting observations, auditors can highlight areas where improvements are needed or where effective practices could be modeled. This information may play a significant role in areas such as risk management, compliance verification, and the overall performance of the information security management system. Thus, noting observations not only impacts the findings but can also drive future audits and management actions.

In contrast, situations indicating compliance, records of findings, or checklists, while valuable in their own right, do not fully encompass the dynamic nature of an observation as defined in audit terminology. Compliance situations may simply confirm adherence to standards without implying further implications, records are summative in nature, and checklists are tools rather than observations.