What should be considered when determining audit findings according to ISO 19011?

When determining audit findings according to ISO 19011, it is essential to take into account the follow-up of previous audit records. This consideration is pivotal because understanding and reviewing past audit findings provides context and insight into an organization's progress over time. It allows auditors to assess whether previous issues have been effectively addressed or if they persist, which can influence the current audit results and conclusions.

Previous audit records serve as a baseline for evaluating improvements or recurring challenges, enabling auditors to identify trends and areas where corrective actions may be needed. This continuity helps ensure that an organization not only meets its compliance requirements but also strives for continual improvement in its management system effectiveness.

The other options, while related to the auditing process, do not hold the same weight in the context of determining current audit findings. Describing audit criteria, declaring conformity, and evaluating overall team performance are important aspects of the auditing process but do not directly influence the determination of findings in the same manner that reviewing previous audit records does. The focus on past audits enriches the auditor's understanding of the entity's compliance journey and current operational effectiveness.