According to ISO 19011, what should be considered when determining audit findings?

When determining audit findings, considering the follow-up of previous audits is crucial. This aspect helps ensure continuity and consistency in the audit process. By reviewing the findings and corrective actions from earlier audits, an auditor can assess whether identified issues have been resolved and whether suitable improvements have been implemented. This also aids in identifying recurring problems, allowing for a deeper analysis of the organization's processes and controls. Moreover, tracking the status of corrective actions can help verify the effectiveness of management systems over time, leading to more informed and reliable audit conclusions.

In contrast, while descriptions of audit criteria, declarations of conformity, and input from external stakeholders are important elements of the audit process, they do not directly influence the determination of findings in the same way. They serve as supportive context and sources of information, but previous audit follow-ups provide a critical evaluation of the organization's ongoing compliance and performance regarding its established standards.