How are action plans generally evaluated?

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Action plans are generally evaluated based on the audit evidence collected during the audit. This involves analyzing the documented information and findings that were gathered during the audit process. Effective evaluation requires auditors to review the existing evidence to determine whether the action plans are addressing the identified risks and non-conformities effectively.

While an auditor's experience and knowledge play a role in assessing the situation, the foundation of the evaluation rests on tangible evidence collected during the audit. This evidence provides a factual basis for conclusions and recommendations regarding the effectiveness of the action plans.

Furthermore, evaluating action plans solely based on completion status or external feedback may overlook critical components, such as the adequacy and appropriateness of the actions taken. Therefore, the most robust and reliable method of evaluating action plans is through a thorough examination of the audit evidence that supports or refutes the effectiveness of those plans.

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