What should the auditor review prior to closing a nonconformity?

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In the process of closing a nonconformity, it is essential for the auditor to review the effectiveness of the actions taken by the auditee. This step is critical because the primary goal of identifying a nonconformity is to ensure that appropriate corrective actions have been implemented to address the underlying issues. By evaluating the effectiveness of these actions, the auditor can verify whether the measures taken are adequate in mitigating the risk of recurrence and ensuring compliance with the relevant standards.

The effectiveness review typically includes assessing whether the corrective action was properly planned, executed, and documented. It also involves determining if the action taken resolves the specific nonconformity and contributes to improving the overall management system. This thorough assessment ensures that the organization has not merely addressed the symptom of the problem but has instead tackled the root cause effectively.

Each of the other options may have importance in the broader context of audit activities, but they do not directly relate to the specific criteria for closing a nonconformity. Financial implications, compliance history, and auditor performance assessments do not provide insight into whether the corrective actions themselves were successful in resolving the issues at hand. Therefore, focusing on the effectiveness of the corrective actions taken is the key consideration before proceeding to close a nonconformity.

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