The conclusions of an assessment, evaluation, audit, or review that identify the most important issue problem s, or opportunities within the area of investigation. [D05181] SA-CMM
A judge's decisions as to matters of fact that are in dispute. For example, if the value of a home is in dispute with one spouse claiming it is worth $150,000 and the other claiming it is only worth $100,000, the judge will make a finding as to what he thinks the real value is based on the testimony and evidence presented to him.
are pertinent statements of fact. Audit findings emerge by a process of comparing what should be with what is. (430.04.6 and .7)