Document the finding as a potential risk. Documenting the finding as a potential risk is the best course of action for the auditor to change access controls for low-risk applications.
Audit findings are part of a performance audit process where this section contains the main messages that the auditor wants to convey to the reader of the report and is the main reason for making the report. Audit findings are the final conclusion of audit activities, namely the auditor conducts an examination by collecting audit evidence (audit evidence collection) and then conducting an analysis/evaluation of audit evidence (audit evidence evaluation). This paper will discuss the definition of audit findings, the nature of audit findings, standards audit, suggestions for improvement, audit findings that can be reported, approaches to construct findings, and others.
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