audit finding

/ˈɔː.dɪt ˈfaɪn.dɪŋ/ - n.

1 [colloq.] The annual rediscovery of last year's finding, now with a new tracking number.Keep. Punchy.This is the problem.

Working definition

2. A documented gap between a control's stated design and its observed operation, raised by an independent reviewer.

Evidence