Zh-hans:重大审计发现

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1. Significant Audit Findings 重大审计发现是指审计主管的判断可能对组织造成不利影响的条件。

注:这些发现包括处理违规行为、非法行为、错误、低效率、浪费、无效、利益冲突和控制薄弱处的条件。

BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (BCM Audit)

(Source: Business Continuity Management Institute - BCM Institute)