The third stage of the certification process is the Auditing Report, which informs about all findings. The auditing report is prepared by the team leader and any change is made under the agreement of the applicant company. The standard content of a report is: i) executive summary, ii) identification of the audited company, iii) goals, methods and auditing plan, iv) criteria and reference papers if any, v) hours and dates of initiation and closing, vi) team, vii) applicant company’s representative and staff, viii) findings, ix) distribution list, and x) an appendix of all supporting evidence. The report has to be prepared within the term defined in the auditing plan and it is strictly confidential. No other auditing reports is prepared.

The auditing report is not appealable. It is a final sentence of aspects that have been fulfilled and have not. Auditing reports could be only used for research and study purposes and only if it omits the name of the applicant company and any other reference that could be used to identify it.