After the on-site audit activities are complete, the auditor will need to make a written report of the audit findings. The auditor should analyse what was found during the audit by going over the notes on the checklist which were written during the audit. This is why it is important to ensure that the checklists are legible and contain all the relevant information. Only one audit report needs to be written for each audit or audit cycle.

The audit report should provide management with:

• information regarding the degree of compliance with the procedures, policy and programmes
• information on the effectiveness and reliability of systems for monitoring the companys environmental performance
• guidance on possible corrective actions/solutions that may be required

Some auditors like to produce draft audit reports that the Management Representative can view and comment on before producing a final report. This is to ensure that any non-conformities identified are actual non-conformities.

The audit report is managements starting point for corrective action. It is managements responsibility to take action on non-conformities. It is not the responsibility of the auditor to put forward advice and solutions for non-conformances. This is because there is a cycle for corrective action that needs to be followed.