Audit findings are the formal, documented observations and conclusions derived from a systematic and independent examination of an organization's cybersecurity posture, processes, and controls. Within governance, compliance, and privacy frameworks, these findings specifically identify discrepancies between current operational practices and established standards, regulatory requirements (such as GDPR or HIPAA), internal policies, or industry best practices. Each finding provides concrete evidence of specific issues, including control deficiencies, security weaknesses, or instances of non-compliance that could compromise data integrity, confidentiality, or availability.

These documented observations serve as essential artifacts for risk management, offering actionable insights that inform strategic decisions and help prioritize corrective actions. Audit findings enable organizations to demonstrate due diligence to regulators and stakeholders while guiding improvements to security controls and protective measures. By systematically addressing these findings, organizations can strengthen their overall cybersecurity resilience, ensure continuous adherence to legal obligations, and maintain alignment with their established security protocols.