What must be specified in an audit action plan by the auditee?

In the context of an audit action plan, the auditee is required to specify the detection, root cause, and corrections of nonconformities. This is a critical element because it addresses the identified gaps or issues that were uncovered during the audit process. By detailing the detection, it allows for understanding how the nonconformities were found and acknowledged. Identifying the root cause is crucial for ensuring that the problem is fully understood, which is essential for implementing effective corrective actions. Moreover, specifying the corrections indicates the steps the auditee will take to rectify the nonconformities, ensuring compliance with ISO/IEC 27001 standards. This structured approach not only strengthens the organization's information security management system but also enhances its overall effectiveness by preventing recurrence of the same issues in the future.

The other options, while related to the audit process, do not specifically encompass the necessary components laid out in an audit action plan that directly pertain to addressing nonconformities.