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Observation recording during an audit involves systematically documenting findings related to compliance, processes, and overall performance. Auditors note specific behaviors, practices, and conditions observed, ensuring that the data is clear, objective, and relevant to the audit objectives. This documentation serves as evidence to support conclusions and recommendations, facilitating a thorough evaluation of the organization's adherence to policies and standards. Accurate observation recording is crucial for maintaining the integrity and reliability of the audit process.

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2mo ago

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