In the audit report, which section discusses specific non-conformances?

In an audit report, the section that discusses specific non-conformances is typically the Discussion section. This part of the report provides an in-depth analysis of the findings observed during the audit process, including identifying any deviations from standards or regulations, which are termed as non-conformances. It offers insights into the context of these issues, often elaborating on their implications and potential impacts on the audited entity.

The Discussion section is critical for addressing the specific areas where the organization may not meet compliance requirements, thereby giving stakeholders a clear understanding of the deficiencies identified. This analysis also sets the stage for recommendations that may be provided later in the report, as it outlines the rationale behind the need for improvement.

In contrast, other sections like Recommendations focus on suggesting future actions or improvements rather than detailing specific non-conformance issues. Goals usually reflect the objectives of the audit and might describe the intended outcomes or standards to be achieved, not the specific failures observed. The Appendix may contain supplementary information or data but does not typically address the core findings of non-conformance in detail.