What should an auditor include when addressing specific non-conformances?

When addressing specific non-conformances, including the basis for the allegation of error is crucial as it provides a clear justification for the findings. This foundational element explains the rationale behind identifying a particular issue, ensuring transparency in the audit process. It helps establish credibility by detailing the specific criteria or guidelines that were not met, which enables the audited party to understand the context and validity of the observations made.

Providing this basis also facilitates effective communication between the auditor and the audited entity, allowing for targeted discussions on compliance and areas needing improvement. By grounding observations in established standards or regulations, the auditor can effectively support their findings and foster an environment of trust and accountability. This thoroughness is essential for corrective actions to be tailored appropriately and for the organization to enact needed changes with a clear understanding of the issues involved.