Zh-hans:观察

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1. Observation 观察是指在审计过程中发现客观证据的一种方法。

注（1）：它有时指在审计过程中对事实作出的一个表述，并且可通过客观证据进行证实。

注（2）：观察并不是不符合。

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

	BCMBoK	Competency Level
	BCMBoK 7: Program Management	CL 3A: Advanced (BCM Audit)

(Source: Business Continuity Management Institute - BCM Institute)

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