Findings & Deficiencies

A Finding (FND-YYYY-NNNN) represents a specific deficiency, vulnerability, control breakdown, or regulatory non-compliance identified within the organization.

Finding Sources

Findings originate from multiple governance activities:

Audit Engagements: Observations noted during formal internal or external audits.
Control Testing & Assessments: Failed operating tests or design deficiencies.
Continuous Assurance Sweeps: Automated detection of missing evidence or expired artifacts.
Regulatory Inspections: Supervisory inquiries or formal citations.

Triage & Lifecycle

Open: The finding has been logged and requires impact analysis and root cause investigation.
Under Remediation: Remediation milestones are actively being executed through an attached Action Plan.
Pending Verification: Remediation work is complete and awaiting re-testing by the auditor or compliance officer.
Closed: The deficiency has been verified as remediated and supporting proof is archived.