How are audit findings categorized and what is required for closure in an AMQS internal audit?

• A. Findings are typically major or minor; closure requires corrective actions, evidence of effectiveness, and verification by the auditor or supervisor.
• B. Findings are categorized by department; closure requires a manager sign-off only.
• C. Findings are classified by cost impact; closure requires a budget approval.
• D. Findings are always critical; closure requires immediate escalation to regulators.

Answer: (A)

Findings from an AMQS internal audit are evaluated by severity, typically as major or minor. For closure, you must implement corrective actions that address the root cause, provide evidence showing these actions are effective in preventing recurrence, and have the auditor or supervisor verify that the actions were completed and are delivering the intended improvement. This combination ensures the issue is resolved and won't recur, with verification demonstrating that the fixes actually work.

The other approaches miss essential elements: categorizing by department ignores severity and effectiveness, and sign-off alone doesn’t confirm that corrective actions were implemented or effective; classifying by cost impact or needing budget approval focuses on financials rather than corrective action and validation; and assuming all findings are critical with regulator escalation isn’t correct for typical internal audits.