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Governance, Risk, Audit & Privacy · Foundational

Audit Finding

Documented result of an audit describing a condition that deviates from criteria, with cause, effect, and recommendation.

Definition

Findings typically include condition (what is), criteria (what should be), cause (why), effect or risk (so what), and recommendation. Management responds with action plans and owners. Findings are rated by severity.

Example

Finding: 12 of 40 terminated users retained VPN access for over 30 days, violating policy.

Exam tip

Recommend addressing root cause, not just the symptom.

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