No review of supplier accounts
The expected control does not cover the population engaged with the client.
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Findings received after an audit
Responding to a finding requires a position, not just a date.
The basis for the finding, its impact on the client, the correction, the owner and the evidence of closure are handled within the same record.
What your context changes
Decision to be made
To be addressed firstSee the corresponding pathway →
Response committee
A finding that has been received is neither automatically correct nor automatically closed.
The response examines its basis, its scope, the impact on the client and the evidence that will genuinely allow it to be closed.
Guiding questionWhat should be accepted, clarified, challenged or corrected?
Restoration test not demonstrated
A test exists, but its frequency and scope do not fully support the stated finding.
Logging declared non-existent
Logs were available outside the scope presented to the auditor.
- Requirement
- Include all privileged populations in the quarterly review.
- Cause
- Supplier groups are not reconciled with the procurement inventory.
- Action
- Extend the population, assign the exceptions and re-run the review.
- Expected evidence
- Full export, dated validation and approved exceptions.
- Residual risk
- To be qualified after the first complete cycle.
Closure is not simply a matter of "done"
The evidence must address the exact finding.
An isolated screenshot or an updated procedure does not demonstrate that the missing population has been reviewed. The file retains the closure criterion agreed with the client.
Decision path
Finding received→Qualified basis→Position validated→Closure evidence