📖What it means

Something an audit observed that may breach a rule. A finding is an OBSERVATION, not yet a verdict — it becomes a violation only once it is confirmed to break a rule that actually applies.

📖Easily confused with

[{"term": "Compliance violation", "distinction": "A finding is what was seen; a violation is a confirmed breach."}, {"term": "Defect", "distinction": "A finding says a rule may have been broken; a defect says something does not work."}]

📖Also called

- finding
- observation

📖Filed under

Category: general.

Service: Audit & Compliance.