To determine whether a finding is a minor, isolated incident or a serious, chronic problem, an auditor should consult with the

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The audit team is responsible for conducting the audit and evaluating the findings. They are the ones who have the expertise and knowledge to determine whether a finding is minor or serious. It is important for the auditor to consult with the audit team to ensure that their judgment is reasonable and consistent with the audit standards. The auditee's quality assurance inspector, department manager, and client may not have the necessary information or perspective to make such a determination.

To Determine Whether a Finding Is a Minor, Isolated Incident