GlossaryEN1 min readUpdated: Jun 18, 2026

audit finding

Auditors and customs authorities record each identified deviation or non-conformity during an audit as an audit finding.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.accaglobal.com/gb/en/student/exam-support-materials/f3/technical-articles/audit-findings.html

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Logistics Concept

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Definition & Explanation

Auditors and customs authorities record each identified deviation or non-conformity during an audit as an audit finding. Common examples include incorrect customs valuations, gaps in record-keeping, missing shipping documents, or procedural failures in dangerous goods handling. Findings are classified by severity – typically critical, major, or minor – and directly determine the corrective actions required. Together, they form the backbone of the audit report. An audit finding should not be confused with an audit corrective action, which refers to the remedial steps taken in response.

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