33Quality ConCePt and PersPeCtives
Auditors shall document the observations of nonconformance and
exemplary conformance. An observation is a statement of the fact
found during an audit that is substantiated by objective evidence.
Examples of nonconformance are as follows:
e output of the audit is that the audit report should contain the
purpose and scope of the audit, name and details of audited organiza-
tion, including location, liaison staff, and management, details of the
software products or processes audited, applicable rules and regula-
tions, standards, guidelines, manuals and all documentations, plans,
specifications, and procedures used for the evaluation criteria.
In addition, recommendations shall be provided to the audited
organiz