Ms:Pemerhatian

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1. Observation Pemerhatian ialah bahan bukti objektif yang ditemui semasa audit.

Nota (1): Kadang kala dirujuk sebagai penyataan fakta yang dibuat semasa audit dan ia disokong oleh bukti objektif.

Nota (2): Pemerhatian bukan ketakpatuhan.

(Source: Business Continuity Management Institute - BCM Institute)

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